THE EFFECT OF CASH TURNOVER, RECEIVABLE TURNOVER AND TOTAL ASSET TURNOVER TO PROFITABILITY IN FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX DURING THE 2018-2020 PERIOD

Susanti Wahyuningsih, Untung Widodo, Lies Indriyatni, Yuliati Yuliati

Abstract

This study aims to determine the effect of Cash Turnover, Accounts Receivable Turnover and Total Asset Turnover on Profitability, either partially or simultaneously; The samples used in this study were 22 food and beverage companies listed on the IDX for the period 2018 – 2020. The data used is secondary data. While the method used is multiple linear regression method using the SPSS version 23 program, to obtain a comprehensive picture of the relationship between the independent variables and their dependent variables. The results of this study Cash Turnover has a positive and significant effect on profitability with t count > t tabal (2.662 > 1.979); Receivable turnover has no effect on profitability because t count < t table (-1.583 <1.979) with a significance of 0.064 > 0.05; and Total Assets Turnover affects profitability, because t count > t table (3.600 > 1.979) with a significance of 0.000 <0 ,05. Simultaneously Cash Turnover, Receivable Turnover and Total Asset Turnover affect Profitability because Fcount > F table (8.273 > 2.57) with a significance of 0.000.

Keywords

cash turnover, receivable turnover, total assets turnover, and profitability

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DOI: https://doi.org/10.34152/fe.18.2.202-208

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