PENGARUH PERPUTARAN KAS, PIUTANG, PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SEMEN DI BEI

Abstract

The purpose research is to examine cash turnover, account receivable turnover and inventory turnover has significant influence to the profitability to the cement companies which are listed in Indonesia Stock Exchange. The population is all cement companies which are listed in Indonesia Stock Exchange. 3 companies which have been selected by the researcher are: PT. Indocement Tunggal Prakarsa, PT.Ssemen Gresik (Persero) Tbk and PT Holcim Indonesia Tbk. The sample collection technique is performed by using probability sampling with cluster sampling technique. The analysis technique uses multiple linear regressions. The examination result of analysis of variance gains f value 4.733 with significant level 0.021, thus the model which has been generated is good and can be used for the following analysis. While partially the result of t test shows that the significant level which has been obtained from independent variable is for cash turnover is 0.004, account receivable turnover 0.096, and inventory turnover 0.870. This is shown by cash turnover has significant influence to the profitability; while account receivable turnover and inventory turnover has no significant influence to the profitability. Keywords: cash turnover, account receivable turnover, inventory turnover and profitability

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