Pengaruh Cash Turnover, Working Capitalturnover, Receivable Turnover, Dan Inventory Turnover Terhadap Return On Asset Pada Perusahaan Keramik Yang Terdaftar Di Bursa Efek Indonesia

Authors

  • Satriawaty Migang Universitas Balikpapan
  • Antika Irawan Universitas Balikpapan

DOI:

https://doi.org/10.36277/geoekonomi.v10i2.60

Keywords:

ROA, Cash Turnover, Working Capital Turnover, Receivable Turnover, Inventory Turnover

Abstract

This research is meant to examine the influence of cash turnover, working capital turnover, receivable turnover, and inventory turnover to the return on assets in the Ceramic companies listed on the Indonesian Stock Exchange (IDX) in 2013-2017 periods. The independent variables in this study wer Cash Turnover, Working Turnover, Receivable Turnover, and Inventory Turnover, while for the dependent variable is Return On Assets. The samples are 5 companies which have been selected by using cross sectional. The financial statement data has been obtained from the Indonesian Stock Exchange (IDX). The research method has been done by using quantitative method and multiple linier regressions with the application instrument of SPSS (Statistical Product and Service Solutions). The result of this research shows that working capital turnover has an influence to the return on assests whereas the cash turnover, receivable turnover and inventory turnover do not have any influence to the return on assets. The value R square is 0,558 which shows that all of independent variables which are cash turnover,working capital turnover, receivable turnover and inventory turnover can explain the dependent variable is return on assets is 55,8% and remaining is 44,2% which is influenced by orther factors which are not included in this model.

Downloads

Download data is not yet available.

Author Biographies

Satriawaty Migang, Universitas Balikpapan

Program Studi Akuntansi Fakultas Ekonomi Universitas Balikpapan

Antika Irawan, Universitas Balikpapan

Program Studi Akuntansi Fakultas Ekonomi Universitas Balikpapan

References

Achmad, Sani Supriyanto Dan Masyhuri, Machfudz, 2010, Metodologi Riset Manajemen Sumberdaya Manusia, Penerbit UIN-Malang Press (Anggota IKAPI), Malang.

Dewi Utari, Ari Purwanti, dan Ono Prawironegoro. 2014. Manajemen Keuangan. Jakarta: Mitra Wacana Media Edisi Revisi.

Djarwanto, 2011, Analisa Laporan Keuangan, Edisi Pertama, Cetakan Keenam. Yogyakarta: BPFE.

Dodi Firman, 2018. Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Return On Assets Pada Perusahaan Keramik Yang Terdaftar Di Bursa Efek Indonesia, Universitas Muhammadiyah Sumatera Utara, Jurnal Studi Akuntansi dan Keuangan, Vol. 2 No.1, ISSN : 2597 – 7601

Evi, Aprilia dan Djawoto, 2017.Pengaruh Perputaran Piutang,Persediaan dan Modal Kerja Terhadap Profitabilitas Tekstil dan Garmen, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya, Jurnal Akuntansi, Vol.6 No. 4 , ISSN: 2461- 0593

Fahmi, Irham. 2016. Pengantar Manajemen Keuangan. Cetakan Kelima. Penerbit Alfabeta. Bandung.

Harahap, Sofyan Safri. 2011. Analisis Kritis atas Laporan Keuangan. PT Raja Grafindo Persada. Jakarta.

Husnan, Suad. 2012. Manajemen Keuangan. Edisi keempat. Penerbit BPFE. Yogyakarta.

Kasmir, 2017. Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.

Lisnawati, Dewi dan Yuliastuti Rahayu, 2016, Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas Perusahaan Manufaktur di Bursa Efek Indonesia, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA), Jurnal Ilmu dan Riset Akuntansi, Vol. 5 No. 1, ISSN : 2460-0585.

Munawir. S, 2010, Analisis Laporan Keuangan, Penerbit Liberty, Yogyakarta.

Najmudin, 2011, Manajemen Keuangan dan Aktualisasi Syar’iyyah Modern, Yogyakarta.

Prastowo, Dwi. 2015. Analisis Laporan Keuangan Konsep dan Aplikasi. Edisi Ketiga, Cetakan Ketiga. Penerbit UPP STIM YKPN. Yogyakarta.

Priyatno, Duwi. 2013. Mandiri Belajar Analisis Data Dengan SPSS. Penerbit. MediaKom. Yogyakarta.

Putri, Armala Ulfah dan Sapari, 2017, Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Makanan dan Minuman, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA), Jurnal Ilmu dan Riset Akuntansi, Volume. 6, ISSN : 2460-0585.

Resky, Amelia Syafitri dan Seto Sulaksono, 2016, Pengaruh Komponen Modal Kerja Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di BEI, Politeknik Negeri Batam, Jurnal Akuntansi, Volume. 4 No.1, ISSN: 2337-7887

Rika, Ayu Nurafika, dan Khairunnisa Almaday, 2018, Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Semen yang terdaftar di BEI periode 2012-2016, Politeknik LP31 Medan, Jurnal Akuntansi dan Bisnis, Vol.4 No. 1, ISSN : 2502-4590.

Rio, Widiasmoro, 2017, Pengaruh Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas / ROA Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014, Universitas Surakarta, Jurnal Penelitian dan Kajian Ilmiah, Vol. 15 No. 3, ISSN 2085-2215.

Sartono, Agus, 2012, Manajemen Keuangan, Cetakan Ketiga, BPFE, Yogyakarta.

Sugiyono, 2016, Statistika untuk Penelitian, Cetakan Keenam, Penerbit CV. Alfabeta, Bandung.

Singgih, Santoso, Menguasai Statistik dengan SPSS 25, Penerbit Elex Media Komputindo, Jakarta.

Sutrisno, 2012. Manajemen Keuangan, Teori Konsep dan Aplikasi.. Yogyakarta: Ekonisia.

Umar Husein, 2010, Metode Penelitian Untuk Skripsi dan Tesis Bisnis, Cetakan Keempat, Raja Grafindo Persada, Jakarta.

Downloads

Published

2019-09-30

How to Cite

Migang, S., & Irawan, A. (2019). Pengaruh Cash Turnover, Working Capitalturnover, Receivable Turnover, Dan Inventory Turnover Terhadap Return On Asset Pada Perusahaan Keramik Yang Terdaftar Di Bursa Efek Indonesia. Jurnal GeoEkonomi, 10(2), 219–238. https://doi.org/10.36277/geoekonomi.v10i2.60

Issue

Vol. 10 No. 2 (2019)

Section

Articles

License

You are free to:
Share - copy and redistribute the materials in any medium or format for any purpose, even for commercial purposes.
Adapt - compose, change and develop the material for any purpose, even for commercial purposes.
The licensor cannot revoke these freedoms as long as you follow the license terms.
With the following conditions:
Attribution - you must give appropriate credit, provide a link to the license, and indicate if changes have been made. You may do so in a reasonable manner, but not in any way that suggests that the licensor endorses you or your use.
No additional restrictions - You may not implement legal provisions or technological measures that legally restrict others from doing anything permitted by the license.
Notice:
You do not have to comply with the license for elements of the material that are in the public domain or where your use is permitted by an applicable exclusion or restriction.
No warranties are given. This license may not grant all the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.