PENGARUH PERPUTARAN BARANG JADI, ARUS KAS, PIUTANG, DAN AKTIVA TETAP TERHADAP PROFITABILITAS PADA PERUSAHAAN PERDAGANGAN ECERAN YANG TERDAFTAR DI BEI PERIODE 2009-2014
Abstract
The aims of this study are to analyze influence of independent variables inventory turnover, cash turnover, receivable turnover, fixed assets turnover to Profitability.
Selection of sample use purposive sampling method. Purposive sampling method is the method which based on certain criteria. The sample that use in this study retail trade companies listing on the Indonesia Stock Exchange in period 2009-2014. The data used in this study is the companies annual financial report. The data were analyzed by linear regression analysis using SPSS version 17.0.
The result of t test shows that receivable turnover, inventory turnover, and cash turnover have positive to profitability, and fixed assets turnover have negative to profitability.
Keywords : inventory turnover, cash turnover, receivable turnover, fixed assets turnover and profitability.
Selection of sample use purposive sampling method. Purposive sampling method is the method which based on certain criteria. The sample that use in this study retail trade companies listing on the Indonesia Stock Exchange in period 2009-2014. The data used in this study is the companies annual financial report. The data were analyzed by linear regression analysis using SPSS version 17.0.
The result of t test shows that receivable turnover, inventory turnover, and cash turnover have positive to profitability, and fixed assets turnover have negative to profitability.
Keywords : inventory turnover, cash turnover, receivable turnover, fixed assets turnover and profitability.
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