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Path: Top Jurnal Ekonomi 2016 Vol.4 Edisi.8

Pengaruh Perputaran Persediaan, Perputaran Piutang Dan Perputaran Kas Terhadap Profitabilitas Pada UKM Keripik Singkong Sehi

Vol.4 Edisi.8 ISSN: 2088-6969
Journal from JBPTUMMIPP / 2017-03-07 08:23:46
Oleh : Ai Susilawati; Rinaldi, Perpustakaan Pusat UMMI
Dibuat : 2017-03-07, dengan 1 file

Keyword : Inventory Turnover, Account Receivable Turnover, Cash Turnover, Profitability (ROA).

Abstract


This study aims to determine how the influence of inventory turnover on probability (ROA), how the influence of account receivable turnover on probability (ROA), how the influence of cash on probability (ROA), and how the influence of inventoryturnover, accounts receivable turnover and cash turnover of profitability (ROA) at UKM Keripik Singkog SEHI. The variables used i this study is the inventory turnover, account receivable turnover, cash turnover and profitability (ROA).
Based on the results of partial test, inventory turnover is positive and significant impact on profitability (ROA)because thitung > ttabel (3,333 > 2,0369) and the significant value 0,002 < 0,05. Account Receivable turnover is positive and significant impact on profitability (ROA)because thitung > ttabel (3,116 > 2,0369) and the significant value 0,004 < 0,05. Cash turnover is negative and significant impact on profitability (ROA)because thitung < ttabel (-8,177 < 2,0369)) and the significant value 0,000 < 0,05 Based on the result of simultan test, inventory turnover, accounts receivable turnover and cash turnover simultaneously is positive and significant impact on profitability (ROA) because F hitung > Ftabel (56,585 > 2,9011) and the significant value 0,000 < 0,05. All independent variables in this study had a 82,7% impact on the dependent variable. While 17,3% is influenced by other variables not examined in this study.

Deskripsi Alternatif :

Abstract


This study aims to determine how the influence of inventory turnover on probability (ROA), how the influence of account receivable turnover on probability (ROA), how the influence of cash on probability (ROA), and how the influence of inventoryturnover, accounts receivable turnover and cash turnover of profitability (ROA) at UKM Keripik Singkog SEHI. The variables used i this study is the inventory turnover, account receivable turnover, cash turnover and profitability (ROA).
Based on the results of partial test, inventory turnover is positive and significant impact on profitability (ROA)because thitung > ttabel (3,333 > 2,0369) and the significant value 0,002 < 0,05. Account Receivable turnover is positive and significant impact on profitability (ROA)because thitung > ttabel (3,116 > 2,0369) and the significant value 0,004 < 0,05. Cash turnover is negative and significant impact on profitability (ROA)because thitung < ttabel (-8,177 < 2,0369)) and the significant value 0,000 < 0,05 Based on the result of simultan test, inventory turnover, accounts receivable turnover and cash turnover simultaneously is positive and significant impact on profitability (ROA) because F hitung > Ftabel (56,585 > 2,9011) and the significant value 0,000 < 0,05. All independent variables in this study had a 82,7% impact on the dependent variable. While 17,3% is influenced by other variables not examined in this study.

Copyrights : Copyright � 2001 by Perpustakaan Pusat UMMI. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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