Pengaruh Perputaran Piutang Dan Perputaran Modal Kerja Terhadap Profitabiltas Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia
Abstract
ABSTRACT
This study aims to determine the effect of accounts receivable turnover and working capital turnover on profitability. This study uses a descriptive approach with quantitative data, where research data are obtained from the annual financial reports of consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sample used in this study is based on the population of 18 companies. The analytical methods used in this study are multiple linear regression and hypothesis testing. The results show that (1) Receivable turnover has a significant effect on profitability in consumer goods companies listed on the Indonesia Stock Exchange for the 2020-2024 period. (2) Working capital turnover does not have a significant effect on profitability in consumer goods companies listed on the Indonesia Stock Exchange for the 2020-2024 period. (3) Receivable turnover and working capital turnover simultaneously have a significant effect on profitability in consumer goods companies listed on the Indonesia Stock Exchange for the 2020-2024 period.
Keywords: Accounts Receivable Turnover, Working Capital Turnover, Profitability
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Copyright (c) 2026 Angsar Angsar, Erwin Sodding, Hajering Hajering, Budiandriani Budiandriani
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