Adiwibowo, Ken Harso and Dr. Himmiyatul Amanah Jiwa Juwita,, S.E, M.M, CFP (2021) The Effect Of Cash Conversion Cycle Factors On Profitability (Study On Manufacturing Sector Companies Listed On Indonesia Stock Exchange). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh faktor- faktor siklus konversi kas terhadap profitabilitas pada Perusahaan Sektor Manufaktur yang terdaftar di Bursa Efek indonesia. Siklus Konversi Kas diukur dengan Inventory conversion period, Receivables conversion period, dan Payables deferral period. Variabel dependen yang digunakan dalam penelitian ini adalah profitabilitas yang dianalisis dengan Return on Assets (ROA). Periode pengamatan dilakukan selama 5 tahun dengan tahun pengamatan dari tahun 2015-2019. Sampel yang didapat sebanyak 48 perusahaan manufaktur. Sampel dipilih dengan menggunakan metode purposive sampling dan analisis data dilakukan secara time- series. Metode analisis statistik dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Inventory conversion period dan Payables deferral period berpengaruh negatif signifikan terhadap profitabilitas. Sedangkan Receivables conversion period tidak berpengaruh signifikan terhadap profitabilitas.
English Abstract
This study aims to obtain empirical evidence about the effect of the cash conversion cycle factors on profitability in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX). Factors of Cash Conversion Cycle is measured by the Inventory Conversion Period, Receivables Conversion Period, and Payables Deferral Period. The dependent variable used in this study is profitability which was analyzed by Return on Assets (ROA). The observation period was carried out for five years, with observation from 2015-2019. The samples were 48 manufacturing companies. The sample was selected using the purposive sampling method, and data analysis was carried out in a time-series manner. The statistical analysis method employed in this study is multiple linear regression analysis. The results showed that the Inventory Conversion Period and Payables Deferral Period has a significant negative effect on profitability. Meanwhile, the Receivables Conversion Period has no significant effect on profitability
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0521020366 |
| Uncontrolled Keywords: | iklus Konversi Kas, Periode konversi persediaan, Periode konversi piutang, Periode Penangguhan utang, Cash Conversion Cycle, Inventory Conversion Period, Receivables Conversion Period, Payables Deferral Period |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Nur Cholis |
| Date Deposited: | 15 Jun 2022 07:09 |
| Last Modified: | 15 Jun 2022 07:09 |
| URI: | http://repository.ub.ac.id/id/eprint/191201 |
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