Pengaruh Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas

Oktaviana Marbun, Heikal Muhammad Zakaria

Abstract


Abstract

The purpose of this research is to determine The effect of Receivable Turnover and Inventory Turnover on Profitability in Manufacturing sub sectors pharmaceutical listed in Indonesia Stock Exchange period 2014 – 2019. The sample of this study includes 6 companies selected by purposive sampling methods. The technique of data analysis using multiple regression analysis and hypothesis testing by using t test and F test but firstly doing the classical assumption test. The result of this research indicate that the effect of account receivable turnover partially has no significant effect on profitability, and the effect of inventory turnover partially has no significant effect on profitability. While  simultaneous the effect of account receivable turnover and inventory turnover has no significant on Profitability.

 

Keywords : Account Receivable Turnover, Inventory Turnover, Return On Assets.

 

Abstrak

Tujuan penelitian ini adalah untuk mengetahui pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas di Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2019. Sampel penelitian mencakup 6 perusahaan dipilih melalui metode purposive sampling. Teknik analisis data menggunakan analisis regresi berganda dan pengujian hipotesis dengan menggunakan uji t dan uji F dengan terlebih dahulu melakukan uji asumsi klasik. Hasil dari penelitian ini menunjukkan bahwa Pengaruh Perputaran Piutang secara parsial tidak berpengaruh signifikan terhadap Profitabilitas, Pengaruh Perputaran Persediaan secara parsial tidak berpengaruh signifikan terhadap Profitabilitas. Sedangkan secara simultan pengaruh Perputaran Piutang dan Perputaran Persediaan tidak berpengaruh terhadap Profitabilitas.

 

Kata Kunci : Perputaran Piutang, Perputaran Persediaan, Return On Assets


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DOI: https://doi.org/10.29313/ka.v22i2.6466

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