PENGARUH WORKING CAPITAL TURNOVER, DEBT TO TOTAL ASSET DAN RECEIVABLE TURNOVER TERHADAP PERTUMBUHAN LABA

Surya Ridhoansyah, Zenni Riana, Eli Agustami

Abstract


This study aims to determine the effect of working capital turnover, debt to total assets and receivable turnover with profit growth. The type of data used is quantitative data. Determination of the sample was carried out using purposive sampling technique, and there were 12 companies in the food and beverage sector that were sampled in this study. The data analysis technique used is multiple linear regression analysis. The data source used is secondary data obtained from the Indonesia Stock Exchange, by taking financial statement data, in 2017 to 2020. The results of this study indicate that partially debt to total assets has a positive and significant effect on profit growth, and receivable turnover has an effect negative and significant to profit growth. Meanwhile, working capital turnover has no and no significant effect on profit growth.


Keywords


Working Capital Turnover, Debt To Total Asset, Receivable Turnover, Profit Growth

Full Text:

PDF

References


Angkoso, Nandi. (2009). Akuntansi Lanjutan. Yogyakarta : Yayasan Badan Penerbit Gadjah Mada.

Arfan Ikhsan & Misri. (2012). Metodologi Penelitian. Bandung : Citapustaka Media Perintis.

Chairiyah, Hasanatul. (2017). Pengaruh Debt To Equity Ratio, Perputaran Modal Kerja Dan Current Ratio Terhadap Pertumbuhan Laba Perusahaan Industri Makanan Dan Minuman Yang Go Public Di BEI Pada Tahun 2011 - 2015. Skripsi : Universitas Negeri Medan.

Ghozali, Imam. (2013). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21 Update PLS Regresi. Semarang : Yayasan Badan Penerbit Universitas Dipoegoro.

Harahap, Sofyan Syafri. (2015). Analisis Kritis Atas Laporan Keuangan. Jakarta : Rajawali Pers.

Hery. (2017). Kajian Riset Akuntansi. Jakarta : Grasindo.

Juliandi, Azwar & Irfan. (2013). Metodologi Penelitian Kuantitatif : Untuk Ilmu - Ilmu Bisnis. Bandung : Citapustaka Media Perintis.

Jumingan. (2011). Analisa Laporan Keuangan. Jakarta : Bumi Aksara.

Kasmir. (2017). Analisis Laporan Keuangan. Jakarta : Rajawali Pers.

Lina Sari & Wuryanti, L. (2017). Pengaruh Working Capital To Total Assets, Debt To Equity Ratio, Total Asset Turnover Dan Net Profit Margin Terhadap Pertumbuhan Laba Pada PT. Bukit Asam (Persero) Tbk. Periode 2009 - 2014. Jurnal Riset Akuntansi Dan Manajemen, Vol. 6,No. 1.

Munawir. (2014). Analisis Laporan Keuangan. Yogyakarta : Liberty.

Purwitasari, Rossy Enji Nandi. (2019). Pengaruh Total Asset Turnover, Return On Asset Dan Debt To Asset Ratio Terhadap Pertumbuhan Laba. Jurnal Ilmu Dan Riset Manajemen, Vol. 8, No. 3.

Riyanto, Bambang. (2008). Dasar - Dasar Pembelanjaan Perusahaan. Yogyakarta : Yayasan Badan Penerbit Gadjah Mada.

Rudianto. (2012). Pengantar Akuntansi : Konsep Dan Teknik Penyusunan Laporan Keuangan. Jakarta : Erlangga.

Sari, Linda Purnama & Widyarti, E, T. (2015). Analisis Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba (Studi Kasus Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2009 Sampai Dengan 2013). Diponegoro Journal Of Management, Vol. 4, No. 4, Hal : 1 - 11.

Sugiyono. (2013). Metode Penelitian Bisnis. Bandung : Alfabeta.




DOI: https://doi.org/10.30743/akutansi.v8i2.4773

Refbacks

  • There are currently no refbacks.


JRAM (Jurnal Riset Akuntansi Multiparadigma)
Fakultas Ekonomi Universitas Islam Sumatera Utara
Jl. Sisingamangaraja, Teladan-Medan Indonesia 20217 
Telp. (061) 7869880 | fax. (061) 7869880
Email: admin.jram@fe.uisu.ac.id