PENGELOLAAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE

Mohammad Aryo Arifin

Abstract


This research is meant to examine the influence of cash turnover, account receivable turnover, and inventory
turnover to the profitability in thefood and beverage companies which are listed in Indonesia Stock Exchange
(IDX) in 2012 – 2016 periods. The samples are 13 companies which have been selected by using purposive
sampling. The financial statement data has been obtained from theIndonesia Stock Exchange (IDX). The
research method has been done by using descriftive verifikative method and multiplelinier regressions with the
aplication instrument of SPSS (Statistical Product and Service Solutions). The result of this research shows that
cash turnover and receivable turnover have any influence to the profitability whereas the account inventory
turnover has not an influence to the profitability. The value of adjusted R square is 0.485 which shows that all of
independent variables which are cash turnover, account receivable turnover and inventory turnover can explain
the dependent variable profitability is 48.5% and the remaining is 51.5% which is influenced by otherfactors which
are not included in this model.

Keywords


Profitability, Cash Turnover, Receivable Turnover, Inventory Turnover

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DOI: https://doi.org/10.32502/jab.v3i1.1155

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