PENGARUH PERPUTARAN ,KaS, PERPUTARAN PIUTANG DAN PERPUTARAN AKTIVA TETAP TERHADAP PROFITABILITAS i PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI

SARI, NOPI PERMATA and Isnurhadi, Isnurhadi and Umrie, H.M.A. Rasyid Hs (2014) PENGARUH PERPUTARAN ,KaS, PERPUTARAN PIUTANG DAN PERPUTARAN AKTIVA TETAP TERHADAP PROFITABILITAS i PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas, perputaran piutang dan perputaran aktiva tetap terhadap profitabilitas yang diukur dengan Return On Assets (ROA) pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2009 - 2013, baik secara parsial maupun simultan. Sampel dalam penelitian ini ditentukan dengan carapurposive sampling, dari 17 perusahaan terpilih 10 perusahaan yang memenuhi kriteria untuk dijadikan sampel penelitian. Data penelitian ini diolah dengan menggunakan program spss 16.0. Metode analisis data menggunakan uji regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variabel perputaran kas, perputaran piutang dan perputaran aktiva tetap berpengaruh signifikan terhadap profitabilitas, sedangkan secara parsial hanya perputaran kas dan perputaran aktiva tetap yang berpengaruh terhadap profitabilitas. Kata Kunci: Perputaran Kas, Perputaran Piutang, Perputaran Aktiva Tetap dan Return On Assets (ROA).

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Perputaran Kas, Perputaran Piutang, Perputaran Aktiva Tetap dan Return On Assets (ROA).
Subjects: H Social Sciences > HF Commerce > HF1040-1054 Commodities. Commercial products
Divisions: 01-Faculty of Economics > 61201-Management (S1)
Depositing User: Mrs. Elly Suryani
Date Deposited: 27 May 2021 03:13
Last Modified: 27 May 2021 03:13
URI: http://repository.unsri.ac.id/id/eprint/46581

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