PENGARUH INVENTORY CONVERSION PERIOD, RECEIVABLE CONVERSION PERIOD DAN PAYABLE DEFERRAL PERIOD TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021

DIANA FRIYANI, 1800861201090 (2023) PENGARUH INVENTORY CONVERSION PERIOD, RECEIVABLE CONVERSION PERIOD DAN PAYABLE DEFERRAL PERIOD TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021. skripsi thesis, Universitas BATANGHARI Jambi.

Text (PENGARUH INVENTORY CONVERSION PERIOD, RECEIVABLE CONVERSION PERIOD DAN PAYABLE DEFERRAL PERIOD TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021) DIANA FRIYANI 1800861201090.pdf - Published Version Download (1MB)

Abstract

ABSTRACT DIANA FRIYANI / 1800861201090 / Faculty of Economy / Batanghari University / Financial Management / 2023 / The Influence of Inventory Conversion Period, Receivable Conversion Period, Payable Deferral Period on the Profitability of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange Period 2017-2021 / 1st Advisor Dr. Pantun Bukit, SE, M.Si / 2nd Advisor Hana Tamara Putri, SE, MM. The purpose of this research is to determine the impact of Inventory Conversion Period, Receivable Conversion Period, and Payment Deferral Period on Profitability (Return on Assets). This research is not only for analyzing effects concurrently and partially, but also for determining which variables have an effect on profitability. This research was undertaken in the coal sector listed on the Indonesia Stock Exchange on the Period 2017-2021. The coal sector is one that produces, distributes, and sells coal. There are 27 businesses registered on the Indonesia Stock Exchange whose samples are chosen via purposive sampling, There are 10 companies that will be used in this study. This research uses secondary data and the type of data used is quantitative data. The data collection method is by library research. The analysis of this study Multiple Linear Regression analyzers using SPSS 20. Tests conducted were Hypothesis F Test and Hypothesis t Test. And to determine how much the coefficient of determination (R2). The result of the research shows that nventory Conversion Period, Receivable Conversion Period, and Payable Deferral Period together (simultaneously) have a positive influence on Return on Assets. This is indicated by a Fcount of 6.214 by comparing Ftable with a significant level of α = 0.05. The Ftable obtained is 2.81. The value of Fcount is greater than Ftable (6.214 > 2.81), by comparing the magnitude of the significant level (sig) of 0.05 then 0.001 < 0.05. While partially, only the receivable conversion period and payable conversion period have a significant effect on the return on assets where the receivable conversion period has a positive influence. This is indicated by a calculated value greater than ttable (2.717 > 2.012) with a signification level of 0.009. While the payabke deferral period has a negative influence. This is indicated by a calculated value greater than ttable (-3.911 > 2.012) with a signification level of 0.000. The value of the coefficient of determination (R2) of 28,8% is influenced by Inventory Conversion Period, Receivable Conversion Period and Payable Conversion Period. While the remaining 71,2% is influenced by other factors. Receivable Conversion Period and Payable Conversion Period that has a significant effect on profitability.

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