Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Perusahaan Perbankan Bursa Efek Indonesia

Authors

  • Anastasya Giacesita Universitas Indo Global Mandiri
  • Vhika Meiriasari Universitas Indo Global Mandiri
  • Reny Aziatul Pebriani Universitas Indo Global Mandiri

DOI:

https://doi.org/10.47747/jbme.v2i1.410

Keywords:

cash turnover, accounts receivable turnover, profitability

Abstract

This study aims to investigate the effect of cash turnover and transaction turnover on profitability in banking companies listed on the Indonesia Stock Exchange (BEI) 2015- 2019. The data used is secondary data from the company's financial statements. Purposive sampling technique was used in the sampling process and collected 15 private banking companies, which were then analyzed using multiple linear regression. The results showed that cash turnover had a negative effect on profitability. However, receivables turnover proved to not affect profitability. This research is expected to provide insight for banking companies to pay attention to cash turnover if they want to increase profitability

References

Aulia, M., Romli, H., & Marnisah, L. (2020). Pengaruh Current Ratio, Debt Equity Ratio Dan Debt To Asset Ratio Terhadap Return On Asset Pada Koperasi di Kota Palembang. Integritas Jurnal Manajemen Profesional (IJMPRO), 1(1), 27–38.

Fauzi, F., Dencik, A. B., & Asiati, D. I. (2019). Metodologi Penelitian untuk manajemen dan akuntansi. Jakarta: Salemba Empat.

Fitri, Y., & Romli, H. (2020). Pengaruh Return On Asset (Roa), Current Ratio (Cr) Dan Debt Equity Ratio (Der) terhadap Firm Value pada Perusahaan Manufaktur Otomotif di Bursa Efek Indonesia. Integritas Jurnal Manajemen Profesional (IJMPRO), 1(1), 105–117.

Garrison, R. H., Noreen Eric, W., & Brewer Petter, C. (2013). Akuntansi Manajerial Jakarta: Salemba Empat.

Harahap, S. S. (2015). Analisis Kritis atas Laporan Keuangan, Cetakan Kedua belas. Jakarta: PT. Raja Grafindo Persada.

Rachmawati, R. (2016). Sistem Informasi dilihat dari Aspek Kualitas Informasi Akuntansi Manajemen. Jurnal Riset Akuntansi Dan Keuangan, 4(2), 985–992.

Reny Aziatul Pebriani, Aris Munandar, M. V. dan Y. M. (2020). Pengaruh Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Sub Sektor Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014-2018-UIGM. Keuangan Dan Bisnis, 1(3).

Riyanto, B., & Perusahaan, D. P. (2015). Edisi 4. BPFE, Yogyakarta.

Subramayan, K. R. (2010). Analisis laporan keuangan. Salemba Empat.

Sugiyono, P. (2015). Metode penelitian kombinasi (mixed methods). Bandung: Alfabeta.

Syamsuddin, L. (2011). Perusahaan Manajemen Keuangan: Konsep Aplikasi dalam Perencanaan, Monitoring dan Pengambilan Keputusan. Edisi Baru. Jakarta: PT. Raja Grafindo Persada.

WATI, P. I., & PUSPITASARI, R. (2018). Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Tingkat Profitabilitas

Downloads

Published

2021-09-30

How to Cite

Giacesita, A., Meiriasari, V., & Pebriani, R. A. (2021). Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Perusahaan Perbankan Bursa Efek Indonesia. Jurnal Bisnis, Manajemen, Dan Ekonomi, 2(1), 22 - 28. https://doi.org/10.47747/jbme.v2i1.410

Issue

Vol. 2 No. 1 (2021): Jurnal Bisnis, Manajemen, dan Ekonomi

Section

Articles

License

Copyright (c) 2021 Anastasya Giacesita, Vhika Meiriasari, Reny Aziatul Pebriani

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright for this article is retained by the author(s), with first publication rights granted to the journal.

This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/)