CD Skripsi
Pengaruh Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas Perusahaan Apparel And Textile Products Terdaftar Di Bei Periode 2007-2011
This study aimed to determine the effect of cash turnover, accounts receivable turnover, inventory turnover and the profitability of the company's apparel and textile products listed on the Stock Exchange (BEI) period 2007-2011. The research was conducted on 12 garment and textile industry company listed on the Stock Exchange (BEI).
Sampling was done by using a method based on the criteria (purposive sampling method). Processing and analysis of data using multiple linear regression analysis with the help of software Statistical Product and Service Solutions (SPSS) version 16.0.
The results showed that the cash flows affect the profitability of the regression coefficient of 0.00062 and 0.008 significance (α) 0:05. Accounts receivable turnover has no effect on the profitability of the regression coefficient of 0.00190 and 0.293 significance (α) 0:05. Inventory turnover has no effect on the profitability of the regression coefficient of 0.00701 and 0.228 significance (α) 0:05. The coefficient of determination (R2) of 0.073 , which means only 7.3 % of the independent variable in this study is able to influence the dependent variable , while the remaining 92.7 % is influenced by other variables not included in this model , such as asset turnover , firm age , sales growth , debt ratio , firm size , and others.
Keywords : profitability, cash turnover, accounts receivable turnover, and inventory turnover
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