Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan Terhadap Profitabilitas pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI

Abstract

The purpose of this study was to find out and analyze the effect of cash, accounts receivable, and inventory on profitability on food and beverage companies listed on the IDX. The research population is Food and Beverage companies listed on the Indonesia Stock Exchange during the period 2013-2017. The sampling technique used was purposive sampling technique. Based on predetermined criteria obtained a sample of 5 companies. the type of data used is secondary data taken by the documentation method by accessing the site www.idx.co.id, www.sahamOK.com, and the site of each company. The data analysis technique used is multiple linear regression analysis. The results of the study show that: (1) There is a negative effect between cash turnover on Company Profitability, (2) There is a significant positive effect between accounts receivable turnover on Company Profitability. (3) There is an unsignificant negative effect between accounts receivable turnover and simultaneous inventory turnover for Company Profitability.