TITUS SUTEDJO, . (2014) PENGARUH PERPUTARAN PERSEDIAAN, RATA-RATA PERIODE PIUTANG, RATA-RATA PERIODE HUTANG DAN NET TRADE CYCLETERHADAP NET OPERATING PROFITABILITY PERUSAHAAN MANUFAKTUR DI INDONESIA, PERIODE TAHUN 2008-2012. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Tujuan dari penelitian ini adalah menganalisa apakah terdapat pengaruh Inventory Turnover In Days (ITD), Average Collection Period (ACP), Average Payment Period (APP) dan Net Trade Cycle (NTC) terhadap profitabilitas perusahaan manufaktur di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2008-2012. Data yang digunakan merupakan data sekunder yang didapatkan dari laporan keuangan yang diperoleh dari BEI. Sampel dalam penelitian sebanyak 50 perusahaan.Analisis dalam penelitian ini merupakan analisis data panel dengan pendekatan random effect. Hasil dari pendekatan tersebut membuktikan bahwa inventory turnover in days dan average collection period berpengaruh negatif signifikan terhadap profitabilitas perusahaan manufaktur di Indonesia. Berbeda dengan average payment period dan net trade cycle berpengaruh positif signifikan terhadap profitabilitas perusahaan.Berdasarkan hasil uji F menunjukkan bahwa ITD, ACP, APP dan NTC secara simultan memiliki pengaruh terhadap profitabilitas perusahaan. ************ The purpose of this study is to analyze the effect of inventory turnover in days, average collection period, average payment period and net trade cycle on profitability of manufacturing firms are listed on the Indonesia Stock Exchange during the period 2008-2012. The data used are secondary data obtained from financial statement. Sample in the study were 50 companies. The analysis in this study is an analysis of panel data with interpretation of random effect approach. The result of the approachment is prove that inventory turnover in days and average collection period significantly have a negatif effecton profitability manufacturing companies. Unlike the average payment period and net trade cycle which have a significant positive effect on profitability. The result of F-test show inventory, recievable and payable has a significant influence on profitability.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1). Dra. Umi Mardiyati, M.Si. ; 2). Gatot Nazir Ahmad, S.Si, M.Si. |
| Subjects: | Ilmu Sosial > Perdagangan > Akuntansi Ilmu Sosial > Keuangan |
| Divisions: | FE > S1 Manajemen |
| Depositing User: | Rima Safitri . |
| Date Deposited: | 22 Jan 2021 17:41 |
| Last Modified: | 22 Jan 2021 17:41 |
| URI: | http://repository.unj.ac.id/id/eprint/12491 |
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