PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP LABA USAHA PADA SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019

Rosmawati, Rosmawati (2021) PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP LABA USAHA PADA SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019. skripsi thesis, Universitas Batanghari.

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Abstract

ABSTRACK Rosmawati / 1170861201267 / The Influence of Cash Turnover, Accounts Receivable Turnover and Inventory Turnover on Operating Profits in the Food and Beverage Subsector Listed on the Indonesia Stock Exchange for the 20152019 Period / Ahmadi, SE, MM as Supervisor 1 and Masnun, SE, MSAK as Supervisor II. This study aims to determine how the effect of cash turnover, accounts receivable turnover and inventory turnover on operating profit simultaneously and partially, this study takes the object of the food and beverage subsector listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample selection used purposive sampling. Descriptive analysis method. The analytical tools in this research are classical assumption test, multiple linear analysis with panel data, and hypothesis testing. This research was conducted in the food and beverage subsector which consists of PT. Mayora Indah Tbk, PT. Indofood CBP Sukses Makmur Tbk, PT. Indofood Sukses Makmur Tbk, PT. Multi Bintang Indonesia Tbk, PT. Budi Starch & Sweetener Tbk and PT. Ultra Jaya Milk Industry & Trading Company Tbk. From calculations using SPSS 21, the results of this study indicate cash turnover (X1), accounts receivable turnover (X2) and inventory turnover (X3) which affect net income (Y) as shown in table f (7,500 > 2.98) simultaneously so that Ho is rejected and Ha is accepted, it means that there is an influence between Cash Turnover, Accounts Receivable Turnover and Inventory Turnover together (simultaneously) on Operating Profit. The results showed that the data used in this study fulfilled the classical assumptions which included: normally distributed data, no multicollinearity symptoms, no heterocedasticity, and no autocorrelation. Partially the cash turnover variable has a nagetive effect on operating income and partially the accounts receivable turnover and inventory turnover variables have no effect on operating profit.

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