Analysis Of The Effect Of Cash Turnover and Receivable Turnover On Profitability Ratio In PT. Astra International, Tbk

Anggi Anggriani, M. Rimawan

Abstract


This study aims to identify and analyze the effect of cash turnover and accounts receivable turnover on profitability ratios at PT. Astra International, Tbk. This type of research is associative. The research instrument used is a list of tables containing data on net sales, average cash, average receivables, net income after tax, and total assets at PT. Astra Internasional, Tbk for 10 years, from 2011 to 2020. The population used in this study is the entire financial report of PT. Astra Internasional, Tbk for 30 years since being listed on the IDX for 30 years, namely from 1990 to 2020. The sample in this study is the financial statements of PT. Astra Internasional, Tbk for 10 years, namely from 2011 to 2020. The sampling technique used in this study is a purposive sampling technique, with the criteria (1) financial statement data is available for 10 consecutive years, namely 2011-2020 (2 ) 10-year sample data already represents existing population data for research needs. Data collection techniques used are documentation and literature study. The data analysis technique used is component analysis, classical assumption test, multiple linear regression analysis, multiple correlation coefficient, determination test, t test and f test. The results showed that cash turnover and accounts receivable turnover together had a significant effect on profitability at PT. Astra International, Tbk.


Keywords


Cash Turnover, Accounts Receivable Turnover, Return On Asset

Full Text:

PDF

References


Arikunto, S. 2016. Prosedur Penelitian Suatu Pendektan Praktik. Jakarta: Rineka Cipta.

Ela, W., Sela, A. 2017. “Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Return On Asset (ROA).” Journal of Management Studies 4(1): 19–26.

Fahmi, I. 2012. “Analisis Kinerja Keuangan.”

Firman, D, C. H Batubara, and M.A Sahputro. 2019. “Pengaruh Perputaran Piutang Dan Perputaran Kas Terhadap Return On Asset Pada Bank Devisa Swasta Nasional Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2013-2017.” Jurnal: Seminar Nasional Multidisiplin Ilmu “ Inovasi Produk Penelitian Pengabdian Masyarakat & Tantangan Era Revolusi 4.0 Industri “ 2(1): 46–61.

Ghozali, I. 2016. “Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8).” Cetakan ke VIII. Semarang: Badan Penerbit Universitas Diponegoro 96.

Haryono,T., Yolanda. 2017. “Pengaruh Perputaran Kas Dan Perputaran Persediaan Terhadap Return On Asset (ROA) Pada PT. Kimia Farma Tbk.” Jurnal Akutansi 11(1): 105–17.

Hery. 2015. Analisis Laporan Keuangan. Yogyakarta: CAPS.

Juliana, V., Sidik, S. 2020. “Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Pertambangan Subsektor Batubara Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019.” Akuisisi: Jurnal Akuntansi 16(2): 104–10.

Kasmir. 2016. Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.

Martiana, Y., Nenden, H.R., Wagini. 2022. “Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT . Kimia Farma ( PERSERO ) Tbk.” Journal Ekombis Review 10(1): 67–75.

Nurmasari, I., Rifkiawati, Y. 2019. “Perputaran Kas Dan Perputaran Piutang Pengaruhnya Terhadap Return On Asset Pada PT Astra International Tbk . Periode 2003-2017.” Jurnal Ilmiah Manajemen Forkamma 3(1): 61–73.

Raiyan, R. A., Dewata, E., Periyansya. 2020. “Rasio Profitabilitas Dalam Menilai Kinerja Keuangan Pt Graha Pusri Medika Palemban.” Jurnal INTEKNA 20(1): 9–15.

Ramadhani, R, Rimawan, M. 2020. “Pengaruh Tingkat Perputaran Piutang Terhadap Profitabilitas Pada Koperasi Wanita (Kopwan) Kartika Sari Kota Bima.” Jurnal Ekonomi Balance 16(1): 51–58.

Sjahrial. 2014. Manajemen Keuangan. edisi 3. Jakarta: Mitra Wacana Media.

Subagya, Y. H. 2020. “Analisis Pengaruh Perputaran Kas Dan Piutang Terhadap Profitabilitas Pada Perusahaan Manufaktur Di Bursa Efek Indonesia.” Jurnal Media Akuntansi 32(1): 1–6. http://www.jurnal.stiepignatelli.ac.id/index.php/mak/article/view/58.

Sugiyono. 2016. Bandung: Alfabeta Metode Penelitian Kuantitatif Kualitatif Dan R&D.

Sujarweni, V. W. 2017. Analisis Laporan Keuangan : Teori, Aplikasi, & Hasil Penelitian. Yogyakarta: Pustaka Baru Press.

Susanti, S. 2019. “Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Return On Assets Pada Pt Muaramas EkamuktI.” ATESTASI: Jurnal Ilmiah Akuntansi 2(2): 61–73.




DOI: https://doi.org/10.26618/profitability.v6i2.7749

Refbacks

  • There are currently no refbacks.


Creative Commons License
Jurnal ilmu Manajemen Profitability Is Licenced Under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License