PENGARUH CURRENT RATIO, INVENTORY TURNOVER, RECEIVABLE TURNOVER DAN NET WORKING CAPITAL TURNOVER TERHADAP RENTABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONSEIA TAHUN 2010-2012 | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

    SKRIPSI

PENGARUH CURRENT RATIO, INVENTORY TURNOVER, RECEIVABLE TURNOVER DAN NET WORKING CAPITAL TURNOVER TERHADAP RENTABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONSEIA TAHUN 2010-2012


Pengarang

Rizki Maulana - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

0901103010141

Fakultas & Prodi

Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201

Penerbit

Banda Aceh : Fakultas Ekonomi., 2014

Bahasa

Indonesia

No Classification

657.7

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The purpose of this research is to examine the effect of current ratio, inventory turnover, receivable turnover and net working capital turnover towards profitability. The type of data used is secondary data. Samples are chosen using the purposive sampling method, from the total of 144 manufacturing company listed in IDX (Indonesia Stock Exchange) during the period 2010-2012. The analysis technique used is multiple linear regression using SPSS 21.
This research uses current ratio, inventory turnover, receivable turnover and net working capital turnover as independent variable, while the dependent variable is profitability. According to the simultaneous test (F-test), the results shows that current ratio, inventory turnover, receivable turnover and net working capital turnover significantly affect the profitability. According to the partial test (T-test), only current ratio, inventory turnover and net working capital turnover affect profitability, while receivable turnover doesn’t affect the profitability.

Keywords: current ratio, inventory turnover, receivable turnover, net working capital turnover and profitability.

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