The Effect of Cash Turnover, Receivable Turnover, and Inventory Turnover Towards Profitability of Consumer Goods Companies in Indonesia

DOI

10.2991/aebmr.k.210717.039How to use a DOI?

Keywords

cash turnover, receivable turnover, inventory turnover, profitability

Abstract

This research aimed to find out the influence of cash turnover, receivable turnover, and inventory turnover toward profitability of consumer goods companies listed in Indonesia Stock Exchange in the period of 2016-2018 with total population of 51 companies. Sampling technique used in this study was purposive sampling and the number of samples obtained were as many as 21 companies. Methods of data analysis used in the study was multiple regression using SPSS 20 assistance. The result showed that cash turnover partially does not have significant effect on profitability. Receivable turnover and inventory turnover partially have significant effect on profitability. While cash turnover, receivable turnover, and inventory turnover simultaneously have significant effect on profitability.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ertia Nursanti Eryatna
AU  - Nurafni Eltivia
AU  - Kuni Utami Handayawati
PY  - 2021
DA  - 2021/07/19
TI  - The Effect of Cash Turnover, Receivable Turnover, and Inventory Turnover Towards Profitability of Consumer Goods Companies in Indonesia
BT  - Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)
PB  - Atlantis Press
SP  - 191
EP  - 197
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210717.039
DO  - 10.2991/aebmr.k.210717.039
ID  - Eryatna2021
ER  -