ANALYSIS OF THE EFFECT OF CASH TURNOVER, RECEIVABLES TURNOVER, AND INVENTORY TURNOVER ON NET PROFIT MARGIN AT CV. DUTA KALIMANTAN BRANCH BALIKPAPAN
DOI:
https://doi.org/10.52630/jmbv.v11.i01.81Keywords:
cash turnover, receivable turnover, inventory turnover, net profit marginAbstract
This study aims to determine the effect of cash turnover, receivable turnover, and inventory turnover on net profit margin at CV. Duta Kalimantan . This research data is obtained from the report for 8 years ie the period 2008 - 2015. Based on the results of multiple linear regression analysis is: The result of analysis shows that the correlation coefficient (R square) = 0,948 which means all the independent variables X1 until X3 has a strong relationship to the Y variable (net profit margin). While the output F- arithmetic resulted is equal to Fchange (24,331)> Ftable (5,41). This shows that the independent variables X1 until X3 together have a significant influence on the dependent variable (Y) is net profit margin. The partial test results show that partially cash receivable turnover and inventory turnover significantly affect net profit margin while cash turnover has no significant effect on net profit margin at CV. Duta Kalimantan . Receivable turnover variables have a dominant influence, this is evidenced by using t test with the result of tcount value of 4,021 is greater than the other two variables ie cash turnover value of -1,238 t counters and inventory turnover of tcount of 3,009 and has the lowest significant level of 0,016 compared to the other two variables ie cash turnover and inventory turnover.
References
Clairene E.E Santoso, (2013). Perputaran modal kerja, perputaran piutang, pengaruhnya terhadap profitabilitas pada PT. Pegadaian (perseroan). ISSN: 2303-1174
Dewi Noratika, (2014). Pengaruh perputaran modal kerja, perputaran piutang, perputaran kas, perputaran persediaan terhadap net profit margin(NPM) pada perusahaan industry barang konsumsi yang terdaftar di bursa efek Indonesia periode (2009-2013).
Heizer, dan Render. (2015). Operation Manajemen ED.11, Penerjemah: Dwi Anoegrah Wati S dan Indra Almahdy. Salemba Empat, Jakarta.
Harahap. (2013). Analisa Kritis Atas Laporan Keuangan. Raja Grafindo Persada, Jakarta.
Hery. (2016). Analisis Laporan Keuangan, Grasindo, Jakarta.
Horne dan Wachowicz. (2005). Prinsip- prinsip Manajemen Keuangan (Fundamental of Finacial Management). Edisi 12.
Penerjemah : Dewi Fitriasari Jakarta: Salembah Empat.
Ikatan Akuntan Indoneisa. (2018). Standar Akuntansi Keuangan . Ikatan Akuntan Indonesia, Jakarta.
Kasmir. (2013). Analisis Laporan Keuangan, Raja Grafindo Persada, Jakarta.
Kartikahadi. (2016). Akuntansi Keuangan Berdasarkan SAK Berbasis IFRS, IAI, Jakarta.
Matilde Amaral Canizio, (2017). Pengaruh perputaran kas, perputaran piutang, perputaran persediaan terhadap profitabilitas pada supermarket timor leste. ISSN: 2337-3067
Munawir, S. (2014). Analisa Laporan Keuangan, Liberty Yogyakarta, Yogyakarta.
Mardiasmo. (2016). Akuntansi Sektor Publik, AndyYogyakarta, Yogyakarta.
Martono dan Harjito. (2010). Manajemen Keuangan (Edisi 3), Yogyakarta : Ekonisia
Nabila Inastia, Aditiya Wardhana, (2017). Pengaruh perputaran piutang dan perputaran persediaan terhadap profitabilitas pada PT.X periode (2016-2017). ISSN: 2355-9357
Nurhana Dhea Parlina, (2017). Pengaruh perputran modal kerja terhadap profitabilitas melalui perputaran piutang sebagai variable intervening. ISSN: 2579-9401
Pernyataan Standar Akuntansi Keuangan (PSAK) Tahun 2017 .
Rauna Runtulalo, Sri Murni, Joy u.Tulang, (2018). Pengaruh perputaran kas dan piutang terhadap likuiditas pada perusahaan finance institution yang terdaftar di bursa efek Indonesia (2013-2017). ISSN:
2303-1174
Riyanto. (2011). Dasar-Dasar Pembelanjaan Perusahaan, Edisi 4, BPFE, Yogyakarta.
Rika Ayu Nurafika ,(2018). Pengaruh perputaran kas, perputaran piutang, perputaran persediaan terhadap profitabilitas pada perusahaan semen ISSN: 2503- 0337
Riris lestiowati, 2018. Analisis perputaran persediaan dan perputaran piutang terhadap profittabilitas. ISSN: 2540-9646
Santoso, Clairene E. E. (2014). Perputaran Modal Kerja Dan Perputaran Piutang Terhadap Profitabilitas Pada PT. Pegadaian (Persero). Jurnal Emba, Volume 1 : 1581 :1590
Sarjito Surya, Rully Ruliana, Dedi Rossidi Soetama, (2017). Pengaruh perputaran kas dan perputaran persediaan terhadap profitabilitas. ISSN: 2461-1190
Siti Kustinah, Weni Indriawati, (2017). Pengaruh perputran persedian dan perputaran piutang terhadap profitabilitas pada unit usaha torseba koperasi PT. LEN Bandung. ISSN: 1693-4482
Sudana. (2012). Manajemen keuangan Perusahaan Teori dan Praktik. Erlangga: Jakarta ISBN: 9789790992931
Sujarweni. (2015). Metodologi Penelitian Survei Bisnis & Ekonomi. Pustaka Baru press, Yogyakarta.
Sujarweni, V.,Wiratna. (2016). Kupas Tuntas Penelitian Akuntansi Dengan SPSS. Pustaka Baru press, Yogyakarta.
Sulistiyowati. (2010). Panduan Praktis Memahami Laporan Keuangan. Elex Media Komputindo, Jakarta.
Sugiyono. (2014). Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Alfabeta, Bandung.
Sumarsan, (2013) Akuntansi Dasar dan Aplikasi Dalam Bisnis versi IFRS. Indeks, Jakarta.
Warren. (2014). Accounting Indonesia Adaption 4th Edition Vol 1.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
License Terms
VISONER : Jurnal Manajemen dan Bisnis (VJMB) by STIE Balikpapan is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share ” copy and redistribute the material in any medium or format
- Adapt ” remix, transform, and build upon the material for any purpose, even commercially.
Under the following terms:
-
Attribution ” You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions ” You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
