Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Terhadap Rentabilitas Ekonomi Pada Perusahaan Otomotif Yang Go Public Di Bursa Efek Indonesia Periode 2013-2016

Maria Septijantini Alie dan Nisa Septia Kurniati

Abstract


This study aims to determine the effect of cash turnover, receivables turnover, and inventory turnover on Economic Rentability on automotive companies that go public in Indonesia Stock Exchange period 2013-2016. This study uses quantitative data using secondary data in the form of annual financial statements with a sample of 8 companies. The test is classical assumption test, multiple linear regression test, coefficient of determination (R2), F test (simultaneous), and t test (partial). The results of this study showed multiple linear regression values are:
Y = 0.498 - 0.087X1 + 0.009X2 - 0.154, X3 which means inventory turn over most Economic Rentability with coefficient (0.154). F test results (simultaneous) shows the value of Fcount 5.309> Ftable 2.93 with a significance of 0.005 which means the cash turnover, receivable turnover, and inventory turnover simultaneously affect the Economic Rentability. T test result (partial) cash turnover shows the value of t
count 2.919> t table 2.04841 with significance of 0.007 which means cash turnover partially negatively affect Economic Rentability, turnover receivables show t count 1390 <t tabel 2.04841 with significance 0.175 which means partial receivables turn around has no effect on Economic Profitability, inventory turnover shows the value of t count 2513> t table 2.04841 with significance of 0.018 which means partial turnover receivables negatively affect Economic Rentability. The result of coefficient of determination (R square) is 0363 or 36% that is Economic Rentability influenced by cash turnover, receivable turnover, inventory turnover rest influenced by other factors.

 

Keywords    :  Cash    Turnover,   Receivable    Turnover,    Inventory    Turnover,

  Economic Rentability

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