The Effect of Cash Turnover and Receivables Turnover on Profitability of Food and Beverages Company

Silvia Vanesa; Angie Evadne; Fransiska Soejono; Alfred Chayadi Salim

doi:10.32493/jaras.v4i1.38247

Authors

Silvia Vanesa Universitas Katolik Musi Charitas
Angie Evadne Universitas Katolik Musi Charitas
Fransiska Soejono Universitas Katolik Musi Charitas
Alfred Chayadi Salim Universitas Katolik Musi Charitas

DOI:

https://doi.org/10.32493/jaras.v4i1.38247

Keywords:

Perputaran Kas; Perputaran Piutang; Profitabilitas

Abstract

Tujuan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perputaran kas dan perputaran piutang terhadap profitabilitas.

Metode. Metode pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling, dengan menggunakan jenis data kuantitatif yang melibatkan 108 data dari 27 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Data sekunder yang digunakan dalam penelitian ini dikumpulkan dari catatan keuangan dengan menggunakan skala rasio. Metode analisis yang digunakan adalah analisis regresi linear berganda.

Hasil. Berdasarkan penelitian tersebut, profitabilitas perusahaan makanan dan minuman pada tahun 2018 hingga 2021 tidak terpengaruh oleh perputaran kas dan perputaran piutang. Penelitian ini menggunakan variabel kontrol dengan situasi sebelum dan sesudah pandemi dan menunjukkan bahwa variabel kontrol tidak berpengaruh terhadap profitabilitas.

Implikasi. Hasil penelitian ini memberikan implikasi untuk perbaikan penelitian serupa di masa yang akan datang untuk lebih memperluas cakupan sampel perusahaan, tahun penelitian, dan faktor-faktor lain yang mempengaruhi profitabilitas sehingga memperoleh hasil penelitian yang lebih baik.

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