Pengaruh Perputaran Aset Tetap, Perputaran Piutang, Perputaran Persediaan, Perputaran Modal Kerja dan Ukuran Perusahaan Terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2016-2018

Abstract

The objective this research is to determine the effect of the turnover of fixed assets, accounts receivable turnover, inventory turnover, working capital turnover, and company size on profitability in manufacturing companies listed on the Indonesian stock exchange in 2016-2018. The sampling method of this study was purposive sampling and found 58 samples of companies that met the criteria and 174 companies that became observational data. The analysis technique used is multiple linear regression, F test and T test. The results of the analysis show that the t test can be obtained that the turnover of fixed assets (0,000) has significant influence to the profitability, accounts receivable turnover (0.981) does not have significant influence to the profitability, inventory turnover (0.350) does not have significant influence to the profitability, working capital turnover (0,000) has significant influence to the profitability and company size (0.037) has significant influence to the profitability. And the results of the f test show the turnover of fixed assets, accounts receivable turnover, inventory turnover, working capital turnover and firm size simultaneously affect profitability.