PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MAKANAN DANMINUMAN DI BURSA EFEK INDONESIA

Abstract

This study aimed to determine the effects of working capital turnover and inventory turnover on profitability of food and beverage sub sector companies on the IDX in 2015-2019. The method in this research was using multiple linear regression analysis with associative research type. The number of samples was 10 from 26 companies of food and beverage sub sector on the IDX. The results of the study showed that together the effects of working capital turnover and inventory turnover on profitability of food and beverage sub sector on the IDX had a significant effect. While partially, the effect of working capital turnover on profitability of food and beverage sub sector on the IDX had a significant effect. While the effect of inventory turnover on profitability of food and beverage sub sector on the IDX had no significant effect.