SUHARTININGSIH, DEWI (2012) PENGARUH PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN, PERPUTARAN AKTIVA TETAP DAN PERPUTARAN TOTAL AKTIVA TERHADAP PROFITABLITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR BEI. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
This study entitled "Effect of Receivables Turnover, Inventory Turnover, Fixed Assets Turnover and Total Assets Turnover to Profitability in Food and Beverage Companies Listed on the Stock Exchange". Formulation of the problem in the study whether the accounts receivable turnover, inventory turnover, fixed asset turnover and total assets turnover effect on profitability. The purpose of this study was to determine the effect of accounts receivable turnover, inventory turnover, fixed asset turnover and total assets turnover on profitability. This research is causal, as it explains how the independent variable causes a change in the dependent variable and also included in this type of observational study, because the researchers only looked at the research object without interaction with the subject of this study. The independent variable used is the accounts receivable turnover, inventory turnover, fixed asset turnover and total asset turnover and the dependent variable is profitability. Sampling technique used was a purposive sampling technique. With criteria that include food and beverage company listed on the Stock Exchange 2006-2009 and published financial statements December 31, 2006 -2009 is already as research samples. Data analysis technique used is multiple linear regressions, the assumption of classical test, f test and t test. The conclusion of this study is, to test f receivable turnover, inventory turnover, fixed asset turnover and total assets turnover effect on profitability. based on t test inventory turnover and total assets turnover influence profitability while receivables turnover and asset turnover remained influential effect on profitability. Key words: receivable turnover, inventory turnover, fixed asset turnover, total asset turnover and profitability
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
Divisions: | Bachelor of Accountancy |
Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
Date Deposited: | 19 Jul 2016 09:56 |
Last Modified: | 09 Jul 2018 04:08 |
URI: | http://eprints.perbanas.ac.id/id/eprint/39 |
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