Pengaruh Perputaran Kas Dan Perputaran Persediaan Terhadap Return On Asset (ROA) Pada PT. Kimia Farma Tbk.
Abstract
PT. Kimia Farma Tbk. Is an integrated pharmaceutical company Indonesia which has undergone several changes to the status of the company and Has three subsidiaries, with such a management background is necessary Evaluate the performance of financial statements in order to sustain the business In the midst of intense business competition in the field of industry, with the existence of thingsThis then the management needs to know the cash turnover and inventory turnover Against return on asset (ROA) at PT. Kimia Farma Tbk. Based on this background, this study aims to Know the effect of Cash Turnover, Inventory Turnover on Return On Asset (ROA) at PT. Kimia Farma Tbk. Data used in this research In the form of secondary time series data collected from the publication of the index and Other literature studies, Data management methods using regression methoD Linear multiple, Population in this research is financial report and Sample of this research for 10 years with quartal period that is 40 sample. Sampling technique used is purposive sampling. The results showed that the cash turnover is partial Have a positive effect on return on asset (ROA). Inventory turnover Partial positive effect on return on asset (ROA). Simultaneously, Cash turnover and inventory turnover have a positive effect on retun on Asset (ROA) with the coefficient of determination of 59.67%. Keywords: Return On Assets (ROA), Cash Turnover, Inventory Turnover.References
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