Pengaruh Cash Turnover, Current Ratio, dan Debt to Equity Ratio Terhadap Profitabilitas Pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia
Abstract
The purpose of this study is to determine the effect of cash turnover, current ratio and debt to equity ratio on profitability conducted in property companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, so the samples in this study were 78 samples. The data analysis technique used is multiple linear regression. The results showed that Cash Turnover had no effect on Return On Assets in Property Companies Listed on the Indonesia Stock Exchange. This indicates that the increase in Cash Turnover cannot affect the increase in Return On Assets in Property Companies Listed on the Indonesia Stock Exchange. Current Ratio has a positive effect on Return On Assets in Property Companies Listed on the Indonesia Stock Exchange. This indicates that an increase. in the Current Ratio can affect the increase in Return On Assets in Property Companies Listed on the Indonesia Stock Exchange. Debt to Equity Ratio does not affect Return On Assets in Property Companies Listed on the Indonesia Stock Exchange. This indicates that an increase in the Debt to Equity Ratio cannot affect the increase in Return On Assets in Property Companies Listed on the Indonesia Stock Exchange
References
Beny Setiawan dan Thio Lie Sha (2022), “Pengaruh Cash Turnover, Firm Size, Leverage, dan Sales Growth Terhadap Profitabilitas, Jurnal Multiparadigma Akuntansi, Volume IV No.3
Budi Dharma, Mhd Agung Pratama Tarigan, Annisa Dwi Utami (2023), “Analisis Pengaruh Rasio Keuagan Dalam Memprediksi Perubahan Laba Rugi Di Masa Mendatang, Jurnal Manajemen Akuntansi (JUMSI) Vol. 3 No. 1
Dicky Perwira Ompusunggu, Elisa Febriani (2023), “Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada Pt. Indofood Sukses Makmur, Tbk. Di Bursa Efek Indonesia (Bei) Periode 2015-2022”.
Divya Reskiswarni dkk (2020), “Pengaruh Working Capital Turnover dan CashTurnover Terhadap Return on Asset”, Jurnal Penelitian Ilmu Manajemen.
Elin Suryani, Andhika Napitupulu, Henry Waidan Federick, “Analisis Pengaruh Current Ratio dan Debt to Equity Ratio Terhadap Profitabilitas (Return On Equity) Pada Pt Ramayana Lestari Sentosa Tbk Periode 2016-2021, Jurnal Akuntansi & Perpajakan, Volume 4, No. 1.
Fachrun Nisa, Nunung Nurhasanah, Kosasih (2022) “Pengaruh Current Ratio, Receivable Turnover Ratio dan Debt to Asset Ratio terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2015-2020)”, Journal of Economic, Business and Accounting Volume 6 Nomor 1.
Hasmirati dkk (2019), “Pengaruh Current Ratio dan Debt to Equity Ratio Terhadap Return on Asset Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia”, SIMAK Vol. 17 No.01.
Imam Ghozali, (2018), “Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25”, Cetakan Kesembilan, Badan Penerbit Universitas Diponegoro, Semarang.
Imelda R. Purba A. Mahendra, (2022) “Pengaruh Working Capital Turnover (Wct), Current Ratio (Cr), Debt To Equity Ratio (Der), Dan Return On Asset (Roa) Terhadap Nilai Perusahaan Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020”, JRAK – Vol. 8 No.1
Imelda R. Purba1 A. Mahendra, (2023) “Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Peringkat Obligasi Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021”, JRAK – Vol. 9 No. 1, Maret 2023.
Innovative: Journal Of Social Science Research, 2023
Abstract viewed = 15 times
PDF (Bahasa Indonesia) downloaded = 28 times
