Pengaruh Perpuaran Piutang, Pertumbuhan Penjualan dan Perputaran Persediaan Terhadap Profitabilitas Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek IndonesiaPengaruh Perpuaran Piutang, Pertumbuhan Penjualan dan Perputaran Persediaan Terha

Authors

  • Siti Masruroh Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang
  • Emmy Ermawati Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang
  • Muhaimin Dimyati Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang

Keywords:

Receivable Turnover, Sales Growth, Inventory Turnover, and Profitability

Abstract

The purpose of this study is to knowing receivables turnover, sales growth and inventory turnover to profitability partially and simultaneously. This research was conducted at industrial company of consumer goods which have been listed in Indonesia Stock Exchange for period of year 2013 - 2016. The method of this research use purposive sampling and company that fulfill sampling criteria of 20 companies. The method of analysis used in this study is multiple regression analysis. From partial test (t test), receivable turn over significantly influence to profitability, sales growth have not significant effect to profitability and inventory turnover have not significant effect to profitability. As for the test results simultaneously (f test), all independent variables (receivable turnover, sales growth, and inventory turnover) have no significant effect on the dependent variable (profitability).

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Published

2018-12-05