Pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan terhadap Profitabilitas pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2014

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif yang teruji tentang (1) pengaruh perputaran kas, perputaran piutang, dan perputaran persediaan terhadap profitabilitas, (2) pengaruh perputaran kas terhadap profitabilitas, (3) pengaruh perputaran piutang terhadap profitabilitas, dan (4) pengaruh perputaran persediaan terhadap profitabilitas pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2014. Desain penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Subjek penelitian ini adalah Perusahaan Manufaktur, dan objek penelitian adalah perputaran kas, perputaran piutang, perputaran persediaan dan profitabilitas. Data dikumpulkan dengan pencatatan dokumen, kemudian dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) perputaran kas, perputaran piutang, dan perputaran persediaan berpengaruh positif dan signifikan terhadap profitabilitas, (2) perputaran kas berpengaruh positif dan signifikan terhadap profitabilitas, (3) perputaran piutang berpengaruh positif dan signifikan terhadap profitabilitas, (4) perputaran persediaan berpengaruh positif dan signifikan terhadap profitabilitas.
Kata Kunci : perputaran kas, perputaran piutang, perputaran persediaan dan profitabilitas.

The purpose of this research to get explanative findings about (1) the effect of turn over, receivable turn over, and inventory turn over toward profitability, (2) the effect of turn over on profitability, (3) the effect of receivable turn over towards profitability, (4) the effect of inventory turn over toward the profitability in The Manufacturing Company in Indonesia Stock Exchange in 2014. The research design used was causal quantitative. The subject of this research were The Manufacturing Company, and the object of this research is cash turn over, receivable turn over, inventory turn over, and profitability. The data was obtained by documentation technique, and then it’s analyzed using multiple linear regression analysis. The result of this research shows that (1) cash turn over, receivable turn over, and inventory turn over had positive significant effect to the profitability, (2) cash turn over had positive significant effect to the profitability, (3) receivable turn over had positive significant effect to the profitability, (4) inventory turn over had positive significant effect to the profitability.
keyword : cash turn over, receivable turn over, inventory turn over and profitability.