Pengaruh Perputaran Kas dan Perputaran Persediaan terhadap Profitabilitas

Authors

  • M Aldo Reynaldo Iskandar

DOI:

https://doi.org/10.31000/competitive.v7i2.4804

Abstract

ABSTRACT

This study aims to determine the effect of cash turnover and inventory turnover on profitability. The variables used in this study are cash turnover, inventory turnover and profitability. This research was conducted using quantitative methods with an associative approach.The population in this study is the financial statements of manufacturing companies in the consumer goods industry sub-sector for the 2017-2020 period as many as 11 companies. In this study, sampling was done with saturated sampling technique. Data collection techniques using secondary data. The data analysis technique used is the classical assumption test, multiple linear analysis, and hypothesis testing. The results of this study indicate that partially cash turnover has a negative and significant effect on profitability with the t test results of -3,082 with a significance value of 0.004, while the inventory turnover variable has a positive and significant effect on profitability with the t test results of 4.137 with a significance value of 0.000. Cash turnover and inventory turnover have a simultaneous effect on profitability with f test results of 9.633 with a significance value of 0.000. So it can be concluded that cash turnover and inventory turnover have an effect of only 32.0% on profitability and the rest is influenced by other factors not examined in this study.

 

Keywords: Cash Turnover, Inventory Turnover, Profitability

Published

2024-05-07

Issue

Vol. 7 No. 2 (2023): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

License

 

The authors who publish in this journal agree to the following terms:

 

The authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Lisensi Atribusi Creative Commons (CC BY) that allows others to share the work with acknowledgment of the work’s authorship and its initial publication in this journal.

 

Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.

 

Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their personal websites) prior to and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of the published work (see The Pengaruh Akses Terbuka ).

 

The Competitive Journal of Accounting and Finance applies the CC-BY-SA license or its equivalent as the optimal license for the publication, distribution, use, and reuse of scholarly works.

 

In developing strategies and setting priorities, the Competitive Journal of Accounting and Finance of Muhammadiyah University of Tangerang recognizes that free access is better than paid access, gratis access is better than restricted access, and libre under CC-BY-SA or its equivalent is better than libre under more restrictive open licenses. We must achieve what we can when we can. We must not delay achieving freedom in order to reach libre, and we must not stop at freedom when we can achieve libre.