Pengaruh Perputaran Piutang,Perputaran Persediaan,Struktur Aktiva,dan Pertumbuhan Penjualan terhadap Profitabilitas Pada Perusahaan Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021

Costing Pub Date : 2023-08-13 DOI:10.31539/costing.v7i1.6326
Harangan Sitorus, Nina Purnasari, Ika Wahana Lumban Gaol, Ulfa Nurhayani
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Abstract

The purpose of this study was to determine the effect of Accounts Receivable Turnover, Inventory Turnover, Asset Structure, Sales Growth in consumer goods industry companies listed on the Indonesian Stock Exchange in 2018-2021. Every official data is used from the annual financial reports that come from the IDX. The sampling method uses purposive sampling. There are tests used consisting of classical assumption tests, namely normality tests, multicollinearity, heteroscedasticity, autorelation, panel data regression tests, coefficients (R2), hypotheses (T-test), hypotheses (F-tests). Adjusted R value. square has an influence of 5.6% on Profitability and the remaining 94.4% is influenced by other variables. The results of the research are: (1) receivable turnover, inventory turnover, asset structure variables are not affected by profitability. (2) Sales growth variable has an influence on profitability , (3) Effect of accounts receivable turnover, inventory turnover, asset structure, sales growth simultaneously on profitability. Keywords: Receivable Turnover; Inventory Turnover ; Asset Structure; Sales Network ; Profitability.
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2018-2021年在印尼证券交易所上市的消费品Goods industries的盈利能力增长
本研究的目的是确定应收账款周转率、存货周转率、资产结构、销售增长对2018-2021年在印尼证券交易所上市的消费品行业公司的影响。所有官方数据都来自IDX的年度财务报告。抽样方法采用目的性抽样。使用的检验包括经典假设检验,即正态性检验,多重共线性检验,异方差检验,自相关检验,面板数据回归检验,系数(R2),假设(t检验),假设(f检验)。调整R值。square对盈利能力的影响为5.6%,其余94.4%受到其他变量的影响。研究结果表明:(1)应收账款周转率、存货周转率、资产结构等变量不受盈利能力的影响。(2)销售增长变量对盈利能力的影响;(3)应收账款周转率、存货周转率、资产结构、销售增长同时对盈利能力的影响。 关键词:应收账款周转率;存货周转率;资产结构;销售网络;盈利能力。
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