Pengaruh Modal Kerja Terhadap Profitabilitas Perusahaan Food And Beverages

  • Putu Intan Gana Putri
  • Gede Merta Sudiartha Universitas Udayana

Abstract

This research as a purposeĀ  to determined the effects of working capital/current assets turnover on profitability. Turnovers of working capital/current assets include cash turnovers, inventory turnovers and accounts receivable turnovers. The financial statements of the food and beverages company used as secondary data in this study with the time period of 2008-2010. Multiple linear regression, T-test and F-test is used as method analysis. The conclusion of this study is the analysis of working capital/current assets turnover simultaneous effect on profitabilities, while partially affecting profitability and inventory turnovers only accounts receivable turnovers.

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Author Biography

Gede Merta Sudiartha, Universitas Udayana
Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
Published
2015-02-14
How to Cite
PUTRI, Putu Intan Gana; SUDIARTHA, Gede Merta. Pengaruh Modal Kerja Terhadap Profitabilitas Perusahaan Food And Beverages. E-Jurnal Manajemen, [S.l.], v. 4, n. 2, feb. 2015. ISSN 2302-8912. Available at: <https://ojs.unud.ac.id/index.php/manajemen/article/view/10791>. Date accessed: 02 nov. 2024.
Section
Articles

Keywords

perputaran kas; perputaran piutang; perputaran persediaan; profitabilitas