PENGARUH UKURAN PERUSAHAAN, PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS

Abstract

This study aims to examine the effect of company size, cash turnover, receivable turnover, and inventory turnover to profitability. Data used in this study were secondary data from manufacturing company financial statements in Indonesia Stock Exchange on the year of 2016 to 2018. The analysis method used is multiple linear regression The results of this study are company size and cash turnover have a positive effect to profitability, meanwhile receivable turnover and inventory turnover have no effect to profitability.