Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2015-2018)

Accounts receivable of a company generally represent the bulk of current assets and the largest part of the total assets of the company. Therefore, good accounting and accounting management of these accounts receivable is very important to be applied. This study aims to determine the management and recording of accounting receivables and accounts receivable analysis applied to PDAM Kabupaten Minahasa Utara. The object of this research is PDAM Kabupaten Minahasa Utara. The method used in this study is descriptive method is a method used to draw or analyze, comparing a research result but not used to make wider conclusions. Sources of data used are secondary data that is financial report data PDAM Kabupaten Minahasa Utara in the period 2013 until the period 2015 obtained from PDAM Kabupaten Minahasa Utara. The results showed that PDAM Kabupaten Minahasa Utara has applied SAK ETAP on accounting management and accounting records but there are still some provisions that have not been implemented PDAM Kabupaten Minahasa Utara in accordance with SAK ETAP so there are many bad debts. The result of analysis of Receivable Turn Over (RTO) and Average Collection Period (ACP) ratio shows that receivable turnover and receivable collection do not match with the target company.Keywords : Accounts Receivable, Accounts Receivable Turnover, Receivables Collection, SAK-ETAP

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PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v26i2.108 ◽

2018 ◽

Vol 26 (2) ◽

pp. 144-157

Author(s):

Widia Astuti ◽

Teguh Erawati

Keyword(s):

Agency Theory ◽

Financial Reporting ◽

Stock Exchange ◽

Secondary Data ◽

Financial Report ◽

Efficient Performance ◽

Food And Beverage ◽

Report Data ◽

Positive Effect ◽

Corporate Financial Reporting

Financial information will have benefits if delivered on time to the wearer who is closely related to the agency theory (agency theory) where in the theory of this agency explained that the owner oversees the agency (employee) to perform more efficient performance. The value of timeliness of financial reporting is important for the level of benefit of the report. This study aims to test the profitability, age of the company and the size of the company to the timeliness of corporate financial reporting. The sample of this study consists of 13 food and beverage companies with 65 financial report data listed on the Stock Exchange 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis. After the data in the analysis, found that the profitability variable has a significance value of 0.045 means that the hypothesis X1 positive effect on timeliness of corporate financial reporting due to the significance value less than 0.05. Variable of company age have significance value equal to 0,066 and company size have significance value equal to 0,412 meaning hypothesis X2 and X3 have no effect to variable Y because significance value greater than 0,05.

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Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity

10.20944/preprints201911.0175.v1 ◽

2019 ◽

Author(s):

Rusdiyanto Rusdiyanto ◽

Dian Agustia ◽

Soegeng Soetedjo ◽

Dina Fitrisia Septiarini ◽

Susetyorini Susetyorini ◽

...

Keyword(s):

Cash Flow ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Financial Statement ◽

Sales Growth ◽

Accounts Receivable ◽

Operating Cash Flow ◽

Google Search ◽

A Company

In this study, the author proposes to evaluate the effect of sales growth, Receivable Turnover and operating cash flow on the liquidity of PT. Unilever Indonesia Plc. The research method used is descriptive method with a quantitative approach. In this statement, the population used in this study is the financial statement data from PT. Unilever Indonesia Plc. from 2010 to 2018, the technique of determining the sampling uses Purposive Sampling. This research data uses secondary data from PT. Unilever Indonesia Plc financial statements from 2010 to 2018. All data sources were obtained from the website of the Indonesia Stock Exchange at https://www.idx.co.id, the company's website and Google search. Our analysis reveals that sales growth and accounts receivable turnover from PT. Unilever Indonesia Plc. has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has an influence on the Liquidity of PT Unilever Indonesia Plc. This means the ups and downs of the value of sales and accounts receivable turnover of a company has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has increased or decreased has an influence on the liquidity of PT Unilever Indonesia Plc. The value of sales growth, accounts receivable turnover and operating cash flow can explain the liquidity of PT Unilever Indonesia Plc. by 78%, while 22% is explained by other factors which are not included in this study.

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The Influence of Accounts Receivable Turnover and Inventory Turnover on Profitability at PT Sumber Alfaria Trijaya Tbk

PINISI Discretion Review ◽

10.26858/pdr.v2i1.13246 ◽

2018 ◽

Vol 2 (1) ◽

pp. 77

Author(s):

Amthy Suraya

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

T Test ◽

Coefficient Of Determination ◽

Return On Assets ◽

Accounts Receivable ◽

Sales Process ◽

Inventory Turnover ◽

Independent Variable ◽

Retail Company

The sales process at a distribution or retail company cannot be separated from the influence of the inventory held by the company. This study aims to analyze the effect of Accounts Receivable Turnover and Inventory Turnover on Return on Assets (ROA) of the company. The data used in this study are secondary data sourced from financial data on the Indonesia Stock Exchange contained in the company's financial statements. This research was conducted at PT Sumber Alfaria Trijaya Tbk in the period 2011-2017. The statistical analysis used in this study is the classic assumption test, multiple linear regression, coefficient of determination, and hypothesis testing using the t-test and f test. Partially (t-test) obtained receivables turnover (X1) has no effect but is not significant on Return on Assets (ROA), while inventory turnover (X2) has an effect but not significantly on Return on Assets (ROA) (Y). Simultaneously (test f) obtained Receivables Turnover (X1) and inventory turnover (X2) have a significant effect on Return On Assets (ROA). Based on the results of R2 the independent variable Accounts receivable turnover and inventory turnover have an effect of 80.1% on the dependent variable that is Return on Assets (ROA), while the remaining 19.9%, is influenced by other variables not examined in the study.

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PENGARUH ANALISIS ELEMEN MODAL KERJA TERHADAP PROFITABILITAS ( ROI ) PADA PT. HANJAYA MANDALA SAMPOERNA , Tbk.

JEA17: Jurnal Ekonomi Akuntansi ◽

10.30996/jea17.v3i01.3172 ◽

2018 ◽

Vol 3 (01) ◽

Author(s):

Musianah Musianah ◽

Jianto B. Amiranto

Keyword(s):

Return On Investment ◽

Stock Exchange ◽

Secondary Data ◽

Manufacturing Companies ◽

Working Capital ◽

Financial Reports ◽

Accounts Receivable ◽

Financial Factors ◽

Operating Profit ◽

Inventory Turnover

ABSTRACTThe Company was established with the aim to obtain operating profit. One way that can be done is to increase the profitability of the company. The company's profitability is influenced by a variety of financial factors which can be measured using financial ratios. The purpose of this study was to analyze the influence of the elements utuk rotation modes of work, namely perputran working capital, cash perputran receivable turnover and inventory turnover perusahanaan on profitability (Return On Investment) company. Population peneleitian is manufacturing companies listed in Indonesia Stock Exchange (BEI) is a renowned roko Company PT. HANJAYA MANDALA, Tbk. Samples used in this research are secondary data from reports keuanagan the period 2011 to 2015. The data obtained from the company's financial reports the official website of the Stock Exchange www.idx.co.id. And from the Indonesia Stock Exchange that are in UNIVERSITAS TUJUH BELAS AGUSTUS SURABAYA. Classical assumption test and multiple regression analyzes were performed using an SPSS version 22.0The results of this study indicate that the regression model is compliant with the study that there are no symptoms heteroskedastisitas, multikoliniearitas, and autocorrelation as well as the data used beristribusi normal. Regeresi multiple analysis results indicate that the F test, cash turnover , accounts receivable turnover, and inventory turnover significant effect on profitability (ROI). In test T cash turnover , receivables turnover and inventory turnover significant effect on profitability (ROI) Keywords: Cash Turnover , Accounts Receivable Turnover, Turnover supplies of , Profitability (ROI).

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ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN PT MUSTIKA RATU TBK. BERDASARKAN ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v3i01.466 ◽

2019 ◽

Vol 3 (01) ◽

Author(s):

Asih Nurati ◽

Burhanudin Burhanudin ◽

Ratna Damayanti

Keyword(s):

Cash Flow ◽

Quantitative Research ◽

Stock Exchange ◽

Balance Sheet ◽

Financial Statements ◽

Financial Data ◽

Annual Reports ◽

Financial Report ◽

Report Data ◽

Profitability Ratios

This study is intended to determine the financial performance of PT Mustika Ratu Tbk. by analyzing financial data through financial ratios of liquidity, solvency and profitability. The data analyzed are company financial statements which include Balance Sheet, Profit / Loss, Cash Flow PT Mustika Ratu Tbk. 2015 to 2017. This research is a quantitative research, processed data, namely financial report data of PT Mustika Ratu Tbk. taken through data on the Indonesia Stock Exchange. Financial data taken is annual reports from 2015 to 2017. Analysis of this data uses liquidity ratios, solvency ratios, profitability ratios.

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Liquidity, Profitability and Operational Costs on Corporate Income Tax

Ilomata International Journal of Tax and Accounting ◽

10.52728/ijtc.v2i4.335 ◽

2021 ◽

Vol 2 (4) ◽

pp. 236-245

Author(s):

Bertilia Lina Kusrina ◽

Putri Desti Fatwah Fatimah

Keyword(s):

Financial Performance ◽

Income Tax ◽

Negative Impact ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Operating Costs ◽

Corporate Income Tax ◽

Financial Report ◽

Report Data

Tax revenue is the largest source of income for the Indonesian state. One of the contributors to state revenue from the tax sector is corporate income tax. Financial performance is one measure of the success of a business entity which is expected to increase revenue from corporate income tax. This study aims to determine the effect of financial performance using variable liquidity ratios, profitability ratios, and operating costs on corporate income tax. The data used is secondary data, namely annual financial report data from large trading sub-sector companies (wholesale) listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The analytical method used is multiple regression analysis. The results showed that partially profitability and operating costs have an effect on corporate income tax, while liquidity has no effect on corporate income tax. Simultaneously, liquidity, profitability and operating costs affect corporate income tax. Based on the results obtained that the ratio that affects corporate income tax is profitability and operating costs, so as an implication the internal party/management must be careful with the information presented in the financial statements which will have a negative impact on the users of financial statements, especially on operating costs.

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ANALISA KINERJA KEUANGAN PADA PERUSAHAAN METAL AND ALLIED PRODUCT YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v4i2.1353 ◽

2014 ◽

Vol 4 (2) ◽

pp. 82

Author(s):

Juniarti Juniarti ◽

Salamatun Asakdiyah

Keyword(s):

Financial Performance ◽

Stock Exchange ◽

Balance Sheet ◽

Secondary Data ◽

Total Activity ◽

Financial Statement ◽

Asset Turnover ◽

Inventory Turnover ◽

Solvency Ratio ◽

Profitability Ratios

The financial performance of companies known by analysing financial statements, the analysis conducted is the Current Ratio, Liquidity Ratio, Ratio of Current Assets Cash and Cash Ratio of Current Debt, Solvency Ratio of Total Debt for Equity and Debt Ratio of Assets, Ratio of Total Activity Assets Turnonver Ratio and Inventory Turnover Ratio, Profitability Ratio of Profit Margin Ratio and Return On Investment Ratio. This study used secondary data contained in the Indonesia Stock Exchange in the form of financial statement balance sheet and profit and loss of all three Metal and Allied Products Company for five years from 2005-2009. By using ratios – financial ratios above then the results is to provide ratings (ranking) on each – each company include: PT. Betonjaya Manunggal Tbk., rank (rank), the first based on the financial performance ratios liquidity ratios, solvency, activity, and profitability. PT. Lion Metal Works Tbk., rank (rank), second because one ratio is the ratio of the activity on the total asset turnover underperforming because fewer than than 1 times the velocity. PT, Jaya Pari Steel Tbk., rank (rank) third because in addition to the activity ratio, second ratio is the ratio of fluctuating liquidity and profitability ratios is not good.

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Pengaruh Profitabilitas, Umur Perusahaan Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v26i2.275 ◽

2018 ◽

Vol 26 (2) ◽

pp. 144-157

Author(s):

Widia Astuti ◽

Teguh Erawati

Keyword(s):

Agency Theory ◽

Financial Reporting ◽

Stock Exchange ◽

Secondary Data ◽

Financial Report ◽

Efficient Performance ◽

Food And Beverage ◽

Report Data ◽

Positive Effect ◽

Corporate Financial Reporting

Financial information will have benefits if delivered on time to the wearer who is closely related to the agency theory (agency theory) where in the theory of this agency explained that the owner oversees the agency (employee) to perform more efficient performance. The value of timeliness of financial reporting is important for the level of benefit of the report. This study aims to test the profitability, age of the company and the size of the company to the timeliness of corporate financial reporting. The sample of this study consists of 13 food and beverage companies with 65 financial report data listed on the Stock Exchange 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis. After the data in the analysis, found that the profitability variable has a significance value of 0.045 means that the hypothesis X1 positive effect on timeliness of corporate financial reporting due to the significance value less than 0.05. Variable of company age have significance value equal to 0,066 and company size have significance value equal to 0,412 meaning hypothesis X2 and X3 have no effect to variable Y because significance value greater than 0,05.

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Pengaruh Perputaran Piutang, Penjualan, Perputaran Kas, Perputaran Persediaan dan Hutang Terhadap Laba Bersih

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i2.1951 ◽

2021 ◽

Vol 4 (2) ◽

pp. 445-454

Author(s):

Bayu Wulandari ◽

Wilda Afriany Ompusunggu

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Research Data ◽

Accounts Receivable ◽

Net Profit ◽

Inventory Turnover ◽

Study Population

This research is a quantitative study which aims to determine the effect of accounts receivable turnover, sales, cash turnover, inventory turnover and debt on the net profit of large trading companies. The study population includes 62 large trading companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample was determined using purposive sampling method with certain criteria by which 15 companies were obtained so that there were 45 issuers for 3 years. The research data is secondary data obtained from www.idx.co.id and uses multiple linear regression data analysis. The research concludes that accounts receivable turnover, sales, cash turnover, inventory turnover, and debt simultaneously have a significant effect on net profit. Accounts receivable turnover partially has a significant effect on net profit. Sales partially have a significant effect on net profit. Cash turnover partially has a significant effect on net profit. Inventory turnover partially has a significant effect on net profit. Liability partially does not have a significant effect on net profit. Keywords: Receivables turnover, sales, cash turnover, inventory turnover, debt and net profit.

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