Pengaruh Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di BEI

Abstract

The purpose of this study was to determine the effect of cash turnover, receivable turnover, and inventory turnover on the profitability of food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2022. The method used in this research is quantitative method. Then the method for sampling used is purposive sampling method. The data analysis technique used in this study is multiple linear regression analysis, classical assumption test, correlation coefficient, coefficient of determination, t test, and F test. It is known that the results of this study indicate that partially, cash turnover has a significant effect on profitability. Accounts receivable turnover has no significant effect on profitability. Inventory turnover has a significant effect on profitability. When viewed simultaneously, cash turnover, accounts receivable turnover, and inventory turnover have a significant effect on profitability. Only 7.1%  variables of cash turnover, accounts receivable turnover, and inventory turnover influence on profitability (NPM). It is recommended for future researchers to add other variables for maximized the result.