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JURNAL BISNIS DAN AKUNTANSI
Vol. 17, No. 1a, November 2015

PENGARUH MODAL KERJA, PERTUMBUHAN PENJUALAN DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN

APIT SUSANTI

STIE Trisakti
asusanti@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL17/PENGARUH MODAL KERJA, PERTUMBUHAN PENJUALAN DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN

ABSTRACT:

The objective of this research is to obtain empirical evidence about the influence of the effect of working capital, sales growth and liquidity to the company's profitability. The effect of that is The Number of Days Accounts Receivable is Outstanding, The Number of Days Inventory Held acre, Working Capital Turnover, Payable Deferral Period, Current Assets to Total Assets, Gearing Ratio, Sales Growth and Liquidity.. Population in this study is companies which consistently listed on Indonesia Stock Exchange for a period of four years from 2011 until 2014. There are 97 companies selected as final sample. Hypothesis tested by using multiple regression analysis. The results of this study indicate that Working Capital Turnover, Current Assets to Total Assets, Gearing Ratio and Sales Growth affects the profitability of the company. On the other hand, The Number of Days Accounts Receivable is Outstanding, the Number of Days Inventory are Held, Payable Deferral Period, Sales Growth and Liquidity does not affect the company's profitability.

Keyword :The Number of Days Accounts Receivable is Outstanding, The Number of Days Inventory Held acre, Working Capital Turnover, Payable Deferral Period, Current Assets to Total Assets, Gearing Ratio, Sales Growth and Liquidity.
 
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