PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018.

Abstract

Profitability ratios are ratios that illustrate a company's ability to generate profits through all its
capabilities and sources, which are derived from sales activities, the use of assets, and the use of
capital. The purpose of this study was to determine the effect of cash turnover, accounts
receivable turnover and inventory turnover on the profitability of the proxy used is return on assets
(ROA) in the automotive sub sector companies listed on the Indonesia Stock Exchange in the period
2014-2018, using the purposive sampling method. The data used in this study are secondary data
obtained from www.idx.co.id, www.idnfinancials.com, and www.sahamok.com. This data was
tested using SPSS version 23 by using multiple linear regression tests and hypothesis testing. Based
on the partial test results with the t test showed that cash turnover has a significant effect on
return on assets. While the accounts receivable turnover and inventory turnover do not
significantly influence the return on assets. Simultaneous test results with the f test namely cash
turnover, accounts receivable turnover and inventory turnover together have a significant effect
on return on assets.

Keywords: Cash Turnover, Receivable Turnover, Inventory Turnover, Return On Assets.