ANALISIS KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

(Studi Kasus pada PT. Astra International Tbk, PT. Indomobil International Tbk, PT Gajah Tunggal Tbk.)

Authors

  • Daniah Abdul Hakim Sekolah Tinggi Ilmu Ekonomi Kesatuan
  • Marwan Effendi Sekolah Tinggi Ilmu Ekonomi Kesatuan

Keywords:

cash turnover, account receivable turnover, inventory turn over

Abstract

Profit is the main purpose of a company's operation. The increase of profit can be seen through the performance of the company..Profit can be
measured by using profitability ratio as a purpose to measure how effective the
management in running its operational. This can be seen from the return on
investment through sales activities.This research aims at finding out the influence
of Cash Turn Over (CATO),Acount Receivable Turn Over (ARTO), and Inventory
turn over (INTO) to Profitability (ROA). The data is measured by SPSS version
23.0.The research was done in PT. Astra International Tbk, PT. Indomobil
International Tbk, and Pt Gajah Tunggal Tbk.
The results of this study indicate that Multiple linear regression test cash
turnover has a positive relationship but not significant to profitability at 0.278
above level significant 0.05, Account receivable turn over has a positive
relationship but not significant to profitability at 0.129 above the significant level
0.05, and Inventory turn over has a positive relationship and has significant
influence to profitability at 0.004 below the significant level 0.05.

Keywords: cash turnover, account receivable turnover, inventory turn over

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Published

2021-07-01