Mulyani, Indah (2021) "Pengaruh Siklus Konversi Kas Terhadap Profitabilitas (Studi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei)". Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh siklus konversi kas terhadap profitabilitas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Siklus konversi kas diukur dengan periode konversi persediaan, periode konversi piutang dan periode penangguhan utang sedangkan profitabilitas diukur menggunakan Return On Assets. Pengambilan sampel menggunakan teknik purposive sampling dan didapatkan sampel sebanyak sepuluh perusahaan, dengan periode 6 tahun mulai dari tahun 2014-2019. Sampel tersebut diolah dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa periode konversi persediaan berpengaruh signifikan terhadap profitabilitas, periode konversi piutang tidak berpengaruh signifikan terhadap profitabilitas, dan periode penangguhan utang juga tidak berpengaruh signifikan terhadap profitabilitas perusahaan makanan dan minuman yang diukur menggunakan Return On Assets.
English Abstract
This study aims to determine the effect of the cash conversion cycle toward profitability on food and beverage firms listed on the Indonesian Stock Exchange. The dimensions that were used to measure the cash conversion cycle in this study are the inventory conversion period, average collection period, and payables deferral period. Firm profitability is measured by Return On Assets. The purposive sampling method is used to collect the data and it results in 10 poultry firms as a sample, with the period of six-year starting from 2014-2019. The collected data is processed and analyzed using multiple linear regression analysis. The result shows that the inventory conversion period has a significant effect on profitability, the average collection period does not have a significant effect on profitability, and the payables deferral period also does not have a significant effect on profitability that measured by Return On Assets.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052102 |
| Uncontrolled Keywords: | Siklus Konversi Kas, Periode Konversi Persediaan, Periode Konversi Piutang, Periode Penangguhan Utang, : cash conversion cycle, inventory conversion period, average collection period, and payables deferral period |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Unnamed user with username rizky |
| Date Deposited: | 23 Oct 2021 10:14 |
| Last Modified: | 24 Feb 2022 09:35 |
| URI: | http://repository.ub.ac.id/id/eprint/185550 |
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Text (DALAM MASA EMBARGO)
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