PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG DAN PERTUMBUHAN PENJUALAN TERHADAP LABA PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014

Authors

  • SUTARDI SUTARDI Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia
  • NUR KHASANAH Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

DOI:

https://doi.org/10.32493/jiaup.v6i1.1203

Keywords:

accounts Receivable Turnover, Inventory Turnover, Sales Growth, Profit

Abstract

This research aims to know the influence of rotation of the inventory, accounts receivable turnover and profit on sales growth against pharmaceutical companies. This testing is carried out using Eviews application Version 8.1. Analysis of the multiple linear regression was used. The results showed that the partial inventory turnover have a significant effect on earnings, receivables turnover no significant effect on earnings and sales growth has no significant effect on earnings.Simultaneously the results showed that the rotation of the inventory, accounts receivable turnover and sales growth effect significantly to profits. The magnitude of the coefficient of determination (adj. R2) is 0.850105. This means that a bound variable i.e. 85.01% profit can be explained by three free variables i.e. accounts receivable turnover, inventory turnover and sales growth. While the rest of 14.99% explained by other variables which are not entered into the model.

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Published

2018-04-17

Issue

Vol. 6 No. 1 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang

Section

Articles

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