THE EFFECT OF CASH TURNOVER, INVENTORY TURNOVER AND ACCOUNT RECEIVABLES TURNOVER IN PROFITABILITY AT COMPANY LISTED ON INDEX LQ 45 INDONESIA STOCK EXCHANGE IN THE PERIOD 2016-2020

Main Article Content

Agustuniat Telaumbanua
Delori Nancy Meyla

Abstract

This research aims to see the effect of cash turnover, inventory turnover and account receivables turnover in profitability at company listed on index lQ 45 Indonesia stock exchange in the period 2016-2020. This research using purposive sampling method. The method of analysis used in this study is the classical assumption test, multiple linear regression, correlation analysis and coefficient of determination. To test the hypothesis using t test (partial test) and F test (simultaneous test).


The results of study indicate cash turnover and Account receivables turnover have effect and signification on probability, while Inventory turnover have no effect signification on probability. And cash turnover, inventory turnover and account receivables turnover have effect and signification on probability.

Article Details

How to Cite
Telaumbanua, A., & Nancy Meyla, D. (2022). THE EFFECT OF CASH TURNOVER, INVENTORY TURNOVER AND ACCOUNT RECEIVABLES TURNOVER IN PROFITABILITY AT COMPANY LISTED ON INDEX LQ 45 INDONESIA STOCK EXCHANGE IN THE PERIOD 2016-2020. INTERNATIONAL CONFERENCE ON GLOBAL EDUCATION, 713-724. Retrieved from https://ejurnal.unespadang.ac.id/index.php/ICGE/article/view/157
Section
ECONOMICS, MANAGEMENT, AND ACCOUNTING (ICGE IX)

References

[1] Agussalim Manguluang. 2018. Research Methodology. Padang: Ekasakti Press.
[2] Agussalim Manguluang. 2017. Statistics. Padang: Ekasakti Press
[3] Agoes Sukrisno and Estralita Trisnawati. 2017. Tax Accounting. 3rd Edition. Jakarta: Selemba Empat.
[4] Agus, Sartono. 2015, Financial Management: Theory And Applications, 4th Edition, BPFE. Yogyakarta.
[5] Bambang, Riyanto. 2015. Fundamentals of corporate learning. Fourth Edition, BPFE, Yogyakarta.
[6] Fahmi, Irham. 2016. Introduction to Financial Management. Bandung: CV Alfabeta.
[7] Fahmi, Irham. 2017. Analysis of Financial Statements. Bandung: Alphabeta.
[8] Ghozali, Imam. 2016. Application of Multivariate Analysis with IBM SPSS 23 Program (8th Edition). VIII Printing. Diponegoro University Publishing Agency: Semarang.
[9] Ghozali, Imam. 2018. Application of Multivariate Analysis with IBM SPSS 25 Program. Diponegoro University Publishing Agency: Semarang.
[10] Hery.2017,Accounting Research Studies. PT. Grasindo. Jakarta
[11] Hanafi, Mamduh M and Adul Halim. 2016. Financial Statement Analysis. 5th Edition. Yogyakarta: UPP STIM YKPN
[12] Jumingan. 2017. Analysis of Financial Statements. Jakarta: PT Bumi Aksara
[13] Kariyoto. 2017. Analysis of Financial Statements. Malang: Universitas Brawijaya press(UB Press).
[14] cashmere. 2018. Analysis of Financial Statements. Jakarta: Grafindo Persada.
[15] Kieso, DE, Weigandt, JJ, & Warfield, TD (2018). Intermediate Financial Accounting : Intermediate Accounting. IFRS Edition. Jakarta: Selemba Empat.
[16] Mardiasmo. 2016. Taxation Revised Edition. Yogyakarta: Selemba Empat.
[17] Martani, Dwi. Etc. 2016. Based Intermediate Financial Accounting (ed 2, book 1). Jakarta: Selemba Empat.
[18] Mohamad, Samuel. 2015. Capital Markets and Portfolio Management, 2nd Edition. Jakarta: Erlangga.
[19] Mulyadi. 2016. Accounting System. Jakarta: Selemba Empat.
[20] Munawir. 2016. Financial Statement Analysis, Second Edition. Liberty : Yogyakarta
[21] Mustafa. 2017. Financial Management. Yogyakarta : CV. Andi Offset.
[22] Priyati, Novi .2016. Introduction of accounting. West Jakarta: Index.
[23] Rudianto. 2018. IFRS intermediate accounting, Jakarta: Erlangga.
[24] Sirait, Pirmatua. 2017. Analysis of Financial Statements.Equilibria
[25] SudanaI Made. (2015). Corporate Financial Management. 2nd Edition. Jakarta: Erlangga.
[26] Sutrisno. 2017. Financial Management Theory, Concepts and Applications. 2nd Edition. First Printing. Yogyakarta: Econesia.
[27] Sumbramarya, KR 2017. Financial Statement Analysis. 11th Edition. Jakarta: Selemba Empat.
[28] Sugiyono. 2017. Research Methods, and R&DBandung: Alfabeta, CV.
[29] Sugiyono. 2018. Combined Research Methods (Mixed Methods). Bandung: CV Alfabeta.
[30] Warren. Carl S; Reeve. James M; Duchac. Jonathan E, Corporate Financial Accounting, USA 2016