Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Sub Sektor Food and Beverages Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022

Abstract

This study aims to determine the effect and how big the influence of cash turnover, accounts receivable turnover and inventory turnover on profitability in food and beverages sub- sector companies listed on the Indonesia Stock Exchange 2017- 2022 partially and simultaneously. The secondary data used in this study is data on the financial statements of companies in the food and beverage subsector that are listed on the Indonesia Stock Exchange for 2027-2022. The number of samples used was 54 financial reports from 9 food and beverage companies for six year. The method used in this research is quantitative analysis with descriptive and verification method, Data testing techniques use the classical assumption test, multiple linear regression test, multiple correlation coefficient test, coefficient of determination test, partial and simultaneous. The results of this study indicate that partially the cash turnover variable has an effect on profitability. Receivable turnover has no effect on profitability. Inventory turnover has no effect on profitability. Simultaneously cash turnover, accounts receivable turnover and inventory turnover affect profitability