PENGARUH PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS
Abstract
This study aims to determine the Effect of Accounts Receivable Turnover and Inventory Turnover on Profitability. The variables used in this study are accounts receivable turnover, inventory turnover and profitability. This research was conducted using quantitative methods with an associative approach.The population in this study is the financial statements of the UD Mulur Jaya Cooperative per month for the 2017-2019 period. In this study, sampling is taken by using purposive sampling technique. Data collection techniques using secondary data. Data analysis techniques used are the classic assumption test, multiple linear analysis, and hypothesis testing. The results of this study indicate: the independent variable is inventory turnover while the dependent variable is profitability. The results of this study indicate that partially inventory turnover has an effect on profitability with t test results of 17,174 with a significant value of 0,000 <0.05. Then it can be concluded inventory turnover affects profitability.
Keywords: Inventory Turnover, Profitability
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