scholarly journals Pengaruh Cash Turnover, Receivable Turnover, dan Inventory Turnover Terhadap Return On Asset Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2015

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Linda Vania Wijaya ◽  
Lauw Tjun Tjun
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Working Capital ◽  
Return On Assets ◽  
Accounts Receivable ◽  
Food And Beverage ◽  
Inventory Turnover

Abstract Working capital is the sum of current assets owned by the company such as cash, marketable securities, accounts receivable, and inventory that is always spinning to get revenue. The purpose of this study was to examine and analyze (1) the effect of Cash Turnover, Receivable Turnover and Inventory Turnover on Return On Assets, (2) the effect of Cash Turnover on Return On Assets, (3) the effect of Receivable Turnover on Return On Assets, and (4) the effect of Inventory Turnover on Return on Asset on the food and beverage sector companies listed on Indonesia Stock Exchange in 2013-2015 period. Samples taken in this study using purposive sampling method. Data collected by recording the document, and then analyzed using multiple linear regression analysis,            F test, and t test. Results showed that simultaneous Cash Turnover, Receivable Turnover and Inventory Turnover affect the Return On Assets. While partially, it was found that only Cash Turnover and Inventory Turnover affecting the Return On Asset. Keywords:  Cash Turnover; Inventory Turnover; Receivable Turnover; Return  On Asset

ANALISIS RASIO KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTED DI BURSA EFEK INDONESIA

2015 ◽  
Vol 9 (1) ◽  
pp. 23
Author(s):  
Ariwan Joko Nusbantoro
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Working Capital ◽  
Current Ratio ◽  
Return On Equity ◽  
Food And Beverage ◽  
Inventory Turnover ◽  
Equity Ratio

This research aims to examine the effect of Current Ratio, Debt to Equity Ratio, Inventory Turnover, and Total Assets Turnover to Return on Equity of Food and Beverage companies, Listed on Indonesian Stock Exchange. The data were data from 2003 to 2008, containing a sample of 15 companies. A purposive sampling method was employed generating a total of 63 observations. Multiple Linear Regression Analysis is used to test hypotheses. The Results show that Current Ratio, Inventory Turnover, and Total Assets Turnover are significantly influenced Return on Equity leading to accept the proposed hypotheses. Debt to Equity Ratio has negative and significant influence on return on equity but it was in opposite direction. Keywords: Current Ratio or Working Capital Ratio, Debt to Equity Ratio, Inventory Turnover, Total Assets Turnover, and Return on Equity.

scholarly journals PENGARUH MANAJEMEN MODAL KERJA DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN

2019 ◽  
Vol 1 (2) ◽  
pp. 121-130
Author(s):  
Aldo Hartawan ◽  
Siti Ruhana Dara
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Working Capital ◽  
Food And Beverage ◽  
Inventory Turnover ◽  
Equity Ratio

This research aims to analyze the effect of receivable turnover, working capital turnover, inventory turnover and debt-equity ratio on financial performance subsector food and beverage companies listed in the Indonesia Stock Exchange period 2014-2018. The research method is a multiple linear regression analysis and analysis method with panel data. The sample is taken by using purposive sampling method, there are 17 companies that meet the criteria. The result of the analysis indicates that working capital turnover has a significant effect the financial performance. Receivable turnover, inventory turnover and debt-equity ratio has no significant effect on financial performance. And simultaneously overall receivable turnover, working capital turnover, inventory turnover, and debt-equity ratio have a significant effect on financial performance.

scholarly journals PENGARUH EFISIENSI MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

2015 ◽  
Vol 1 (2) ◽  
pp. 41-50
Author(s):  
Ellyn Octavianty ◽  
Defi Jumadil Syahputra
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Working Capital ◽  
Pharmaceutical Sector ◽  
Return On Assets ◽  
Current Ratio ◽  
Inventory Turnover

Working capital and liquidity will affect the level of corporate profitability. If the working capital and liquidity levels increase the company's profitability will decline. This study aimed to determine the effect of working capital (working capital turnover, receivable turnover, inventory turnover,) and liquidity (current ratio). This research is about the effect of working capital and liquidity to profitability made on the Pharmaceutical Sector Sub listed on the Stock Exchange by using secondary data, purposive sampling method. The analytical method used inferential statistics, namely multiple linear regression analysis using SPSS version 20.Results of the study revealed the fact that 81.1% of profitability (return on assets) are influenced by working capital (working capital turnover, receivable turnover, inventory turnover) and liquidity (current ratio). While 18.9% is influenced by other variables not included in the regression model. Company's pharmaceutical sector has fluctuated development of working capital and the amount is not much, while the level of liquidity is quite good. This has resulted in a low level of profitability generated.Keywords: Efficiency Working Capital, Liquidity, Profitability

scholarly journals The Effect of Cash Turnover, Account Receivable Turnover and Inventory Turnover on ROA in Mining and Quarrying Sector Companies Listed in IDX From 2017-2019

2021 ◽  
Vol 5 (1) ◽  
pp. 30-38
Author(s):  
Heliani Lismana ◽  
◽  
Risma Yulianti ◽  
Vina Herdina ◽  
Fitri Mareta ◽  
...  
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounts Receivable ◽  
Inventory Costs ◽  
Inventory Turnover ◽  
Company Sector

The mining sector is a manufacturing company sector whose activities consist of extracting, processing and exploiting and selling coal, minerals, metals and natural gas. This research was conducted with the aim to determine whether ROA is affected by cash turnover, accounts receivable turnover and inventory turnover using documentation as a data collection and a method of multiple linear regression analysis through SPSS data processing. The population used is the mining and quarrying sector companies listed on Indonesia Stock Exchange (IDX) from 2017-2019 totaling 43 companies. The purposive sampling method was used in determining the sample which resulted in 33 samples. The research shows that cash turnover, accounts receivable turnover and inventory turnover have no effect on ROA because this is due to a decrease in the amount of production, cash flow constraints due to low turnover of accounts receivable and low sales so that inventory turnover is slow and inventory costs are higher.

scholarly journals EFEKTIVITAS DAN EFISIENSI MODAL KERJA DALAM MEMPENGARUHI PEROLEHAN RETURN ON ASSET PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2021 ◽  
Vol 8 (1) ◽  
pp. 1-12
Author(s):  
Alhidayatullah Alhidayatullah
Keyword(s):  
Stock Exchange ◽  
Hypothesis Test ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Analysis Method ◽  
Working Capital ◽  
Return On Assets ◽  
Accounts Receivable ◽  
Calculation Results ◽  
Inventory Turnover

This study aims to determine cash turnover, accounts receivable turnover, inventory turnover, working capital turnover in influencing return on assets (ROA) in cement companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. This study uses an explanatory analysis method with a quantitative approach, namely a research method that intends to explain the position of the variable under study and the causal relationship between one variable and another through hypothesis testing and focuses on variable problems with concepts that have value and looking for relationships between these variables. Hypothesis test results show that cash turnover to ROA is tcount -1,204 <ttable 2,365 and sig t 0,268> 0,05, turnover of accounts receivable to ROA is calculated from tcount 0.078 <ttable 2.365, and sig t 0.940> 0.05, inventory turnover at ROA where the value of t count -1.099 <t table 2.365, and sig t 0.308> 0.05, and the turnover of working capital to ROA, the calculation is t count 0.628 <t table 2.365, and sig t 0.550> 0.05, which explains that all independent variables have no significant effect on ROA. While cash turnover, accounts receivable turnover, inventory turnover, and working capital turnover together (simultaneously) do not have a significant effect on return on assets, the calculation results show Fcount 0.672 <Ftable 4.120 and the significance is 0.632> 0.05. Based on the analysis of the coefficient of determination, the effect of cash turnover, accounts receivable turnover, inventory turnover, and working capital turnover on return on assets is 27.8%, the remaining 72.2% is influenced by other factors not examined.

scholarly journals Pengaruh Perputaran Kas, Modal Kerja dan Perputaran Piutang terhadap Likuiditas (Current Ratio) pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017

2021 ◽  
Vol 13 (2) ◽  
pp. 94-106
Author(s):  
Henny Indriani Susantri Manullang ◽  
Enda Noviyanti Simorangkir ◽  
Desy Octavia ◽  
Dessy Kristy Parapat ◽  
Winarti Halawa ◽  
...  
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Working Capital ◽  
Current Ratio ◽  
Accounts Receivable

This study aims to examine the effect of cash turnover, working capital and accounts receivable turnover towards liquidity (current ratio) in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period both simultaneously and partially and to find out which variables are free, and which has a significant effect on liquidity in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study - 24 Consumer Goods companies - was defined through purposive sampling method in the Consumer Goods companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period as well as predetermined criteria. The research applied analytical method of multiple linear regression analysis with SPSS 22 tools. The results of the hypothesis testing of the T-test show that cash turnover variables have an effect on significant liquidity while working capital and receivable turnover variables do not affect the liquidity in Consumer Goods companies in Indonesia stock exchange.Keywords : cash turnover, working capital, accounts receivable turnover, liquidity, current ratio

Perputaran Perputaran Modal Kerja, Likuiditas dan Leverage, Memacu Rentabilitas Perusahaan

2021 ◽  
Vol 6 (3) ◽  
pp. 38
Author(s):  
Edwin Agus Buniarto
Keyword(s):  
Capital Market ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Strong Relationship ◽  
Multiple Linear Regression Analysis ◽  
Working Capital ◽  
Return On Assets ◽  
Food And Beverage ◽  
Independent Variable

Abstract This study aims to determine the effect of working capital turnover, liquidity and solvency on profitability in food and beverage sub-sector companies in the Indonesian Capital Market for the 2016-2020 period. Working capital turnover variable is calculated using the Working Capital Turnover ratio, liquidity is measured using Current Ratio, solvency is measured using Debt to Assets Ratio and Profitability is measured using Return on Assets. This type of research is quantitative using the classic assumption test, multiple linear regression analysis and partial test. The sampling technique uses the purposive sampling method. The results of the analysis that have been done, show that the working capital turnover, liquidity and solvency significantly influence the profitability of the company.  This is evidenced by the results of correlation analysis which shows the value of r = 0.831 which means there is a strong relationship between working capital turnover, liquidity and solvency to profitability. Partially, each independent variable significantly influences profitability.   Keywords: Working Capital Turnover, Liquidity, Solvency, Return on Assets    

scholarly journals PENGARUH WORKING CAPITAL TURNOVER (WCT), CURRENT RATIO (CR), DAN TOTAL ASSETS TURNOVER (TATO) TERHADAP PROFITABILITAS

2021 ◽  
Vol 8 (1) ◽  
pp. 1-8
Author(s):  
Melia Trie Utami ◽  
Gusganda Suria Manda
Keyword(s):  
Research Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to examine and analyze the effect of Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) on Profitability with the Return On Assets (ROA) proxy on cigarette sub sector companies listed on the Indonesia Stock Exchange (IDX) quarterly in 2014-2019, both partially and simultaneously. The research method used is descriptive verification with quantitative approaches. The sample in this study used purposive sampling. The statistical method used is the method of multiple linear regression analysis. The results showed that the Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) simultaneously had a significant effect on the Return on Assets (ROA) profitability. Partially Working Capital Turnover (WCT) has a significant negative effect on Return on Assets (ROA) profitability, Current Ratio (CR) has no effect on Return on Assets (ROA) Profitability, and Total Assets Turnover (TATO) has a significant positive effect on Return on Profitability Assets (ROA). The coefficient of determination obtained by 0.429 means that only 42.9% Profitability Return on Assets (ROA) is influenced by Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) and the rest 57.1 % is influenced by other variables.

scholarly journals Pengaruh Ukuran Komite Audit, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Return On Assets (ROA)

2021 ◽  
Vol 4 (2) ◽  
pp. 645-655
Author(s):  
Celine Eriskha ◽  
Nanu Hasanuh
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Literature Study ◽  
Return On Assets ◽  
Food And Beverage

When observing the major financial problems that were revealed, the public questioned the performance of the big companies involved in this scandal, which contradicts the principles of Good Corporate Governance regarding accountability, equity, integrity, transparency and responsibility. This study aims to determine, test and explain the effect of the audit committee, managerial ownership, institutional ownership, on Return On Assets both partially and jointly in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2014 to 2019. The sample was determined by purposive sampling. Data collection techniques using literature study and observation. The method used is multiple linear regression analysis. Based on the results of multiple linear analysis, it is found that Managerial ownership has a partial effect on ROA then Audit Committee Size and Institutional ownership partially have no effect on ROA, and simultaneously Audit Committee Size, Managerial Ownership and Institutional Ownership together have an effect on Return On Assets ( ROA). Keywords: Audit Committee, Managerial Ownership, Institutional and ROA

scholarly journals Pengaruh Current Ratio (CR) Dan Debt To Asset Ratio (DAR) Terhadap Return On Asset (ROA)

2021 ◽  
Vol 4 (2) ◽  
pp. 492-497
Author(s):  
Cindy Febrianti ◽  
Sri Suartini
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Asset Returns ◽  
Multiple Linear Regression Analysis ◽  
Financial Health ◽  
Return On Assets ◽  
Current Ratio ◽  
Testing Method ◽  
Research Population

One way to look at a company's financial health is by using financial ratios. This study aims to determine and analyze the effect of Current Ratio (CR), Dept to Asset Ratio (DAR) on Return On Assets (ROA). The research population used is all plastic and packaging companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The research sample consisted of 9 companies selected using purposive sampling method from 14 companies obtained from the website of the Indonesia Stock Exchange (BEI) and the sites of the sample companies. The hypothesis testing method used is multiple linear regression analysis. The results showed that Current Ratio (CR) has an effect on Return On Assets (ROA). And Dept to Asset Ratio (DAR) has no effect on Return On Assets (ROA). Keywords: Current Ratio, Debt to Assets Ratio, Asset Returns

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