PERPUTARAN KAS, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN, DAN PERPUTARAN ASET TETAP TERHADAP PROFITABILITAS (Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia)

Ramadhani, Ardila Nurrachma (2025) PERPUTARAN KAS, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN, DAN PERPUTARAN ASET TETAP TERHADAP PROFITABILITAS (Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia). Skripsi thesis, STIE Bank BPD Jateng.

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Abstract

The objectives of the study are: (1) to test the effect of cash turnover on profitability; (2) to test the effect of accounts receivable turnover on profitability; (3) to test the effect of inventory turnover on profitability; and (4) to test the effect of fixed asset turnover on profitability. The population used was 94 companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The research sample was 59 companies. The sampling technique used purposive sampling. The results of the study showed that cash turnover had a positive and significant effect on profitability (ROA) with a Sig. value of 0.003 <0.05. Accounts receivable turnover had a positive and significant effect on profitability (ROA) with a Sig. value of 0.004 <0.05. Inventory turnover had a positive and significant effect on profitability (ROA) with a Sig. value of 0.000 <0.05. Fixed asset turnover had a positive and significant effect on profitability (ROA) with a Sig. value of 0.003 <0.05. of 0.019 < 0.05.

Item Type:	Thesis (Skripsi)
Additional Information:	(1) untuk menguji pengaruh perputaran kas terhadap profitabilitas; (2) untuk menguji pengaruh perputaran piutang terhadap profitabilitas; (3) untuk menguji pengaruh perputaran persediaan terhadap profitabilitas; dan (4) untuk menguji pengaruh perputaran aset tetap terhadap profitabilitas. Populasi yang digunakan sebanyak 94 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Sampel penelitian sebanyak 59 perusahaan. Teknik sampling menggunakan purposive sampling. Hasil penelitian diketahui bahwa perputaran kas berpengaruh positif dan siginifikan terhadap profitabilitas (ROA). Perputaran piutang berpengaruh positif dan siginifikan terhadap profitabilitas (ROA). Perputaran persediaan berpengaruh positif dan siginifikan terhadap profitabilitas (ROA). Perputaran aset tetap berpengaruh positif dan siginifikan terhadap profitabilitas (ROA).
Uncontrolled Keywords:	profitability (ROA), cash turnover, receivables turnover, inventory turnover, fixed asset turnover
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Wisudawan S1
Date Deposited:	19 Sep 2025 02:59
Last Modified:	19 Sep 2025 02:59
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/2511

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