ABSTRAK
Tujuan dilakukan Penelitian ini adalah untuk menganalisis pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran persediaan terhadap Profitabilitas (Studi Pada Perusahaan Sektor Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia ). Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif verifikatif, karena adanya variabel-variabel yang akan ditelaah hubungannya serta tujuannya untuk menyajikan gambaran secara terstruktur, factual, dan akurat mengenai fakta-fakta serta hubungan antar variabel yang diteliti, yaitu Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas. Penelitian ini dilakukan pada perusahaan sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia dengan jumlah sampel 7 perusahaan. Dari hasil analisis data penelitian, diperoleh simpulan sebagai berikut : 1. Nilai rata-rata perputaran kas paling tinggi adalah PT. Nipres Tbk, nilai ratarata perputaran piutang paling tinggi PT. Multistrada Arah Sarana, Tbk, dan Nilai rata-rata perputaran persediaan paling tinggi adalah PT. Astra Internasional Tbk. 2. Nilai rata-rata profitabilitas paling tinggi adalah PT. Astra Internasional Tbk. 3. Secara simultan Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terdapat pengaruh positif dan signifikan terhadap Profitabilitas. 4. Secara Parsial Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan berpengaruh positif dan tidak signifikan terhadap Profitabilitas.
Kata Kunci : Profitabilitas, Perputaran Kas, Perputaran Piutang, Perputaran Persediaan
ABSTRACT
Nansy Herina. 1441173405043.2016. The Influence of Cash Turnover, Account Receivable Turn Over and Inventory Turn Over towards Profitability on Automotive and Component Companies Registered in Indonesia Stock Exchange 2010-2014 Period.
The Purpose of research is to analyze effect the Cash Turn Over, Account Receivable Turn Over and Inventory Turn Over to Profitability (Study in the Automotive and Components Sector that Listed on Indonesia Stock Exchange). The used method of the research is descriptive verifikatif, since there are variables that will be analyzed for the correlation. The purpose of the analyze is to provide and organized, factual, and accurate about facts correlations between the analyzed variable which are, Effecct the Cash Turn Over, Account Receivable Turn Over and Inventory Turn Over to Profitability. The research is conducted at companies in the automotive and component sector entrolled in Indonesia stock exchange with the total sample as 7 companies. From the research data analysis is obtained conclusions as follows: 1. The highest score of the average cash turn over is PT. Nipres, Tbk, the highest score of the average account receivable turn over is PT. Multistrada Arah Sarana, Tbk, the highest score of the average inventory turn over is PT. Astra Internasional, Tbk. 2. The highest score of the average profitability is PT. Astra Internasional, Tbk. 3. Simultaneously cash turn over, Account receivable turn over and inventory turn over have positive and significant influence towards profitability. 4. Partially, cash turn over, account receivable turn over and inventory turn over have positive and significant influence toward profitability.
Key Words : Profitability, Cash Turn Over, Account Receivable Turn Over, Inventory Turn Over