PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG DAN LEVERAGE TERHADAP PERTUMBUHAN LABA PADA SEKTOR MANUFAKTUR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019

Abstract

Dwi Cahyo Mustaqim under the guidance of Mrs. Titin Ruliana as mentor I and Mr. EY Suharyono as mentor II.

The goal of this study is to know that there is a significant impact of inventory turn over, receivable turn over and leverage on profit growth in textile and apparel companies listed on the Indonesia Stock Exchange between 2017 and 2019.

The documentation method was used in this study to gather and record data relating to the research variable, in this case the company's Annual Financial Report for the textile and garment industry on the Indonesia Stock Exchange throughout the research period of 2019-2020.

Financial ratios are an analytical technique used by researchers: Inventory turnover is calculated by dividing sales by inventory. Credit sales are split by average receivables to calculate accounts receivable turnover. The debt-to-equity ratio, which is calculated by dividing total debt by total equity, is a proxy for leverage. Profit growth ratio is the ratio utilized. This ratio is used to assess a company's ability to raise net income from the prior year to the current year. After calculating financial ratios, the SPSS statistical test is conducted using the sample t test and sample f test, which are used to test three paired samples to see if they have a positive and significant effect.

According to the findings of the study on the effect of accounts receivable turnover, inventory turnover, and leverage on profit growth, the calculation using financial ratios, sample t test, and test sample f, there is no positive and significant effect on profit growth. As a result, all hypotheses are ruled out