WORKING CAPITAL TO THE PROFITABILITY OF FOOD AND BEVERAGE SUB-SECTOR COMPANIES

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Published: Sep 26, 2020
Keywords:
Working Capital, Cash Turnover Accounts Receivable Turnover Inventory Turnover Profitability (ROA)

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Rian Agus Wanto
STIE Widya Gama Lumajang
Muhaimin Dimyati
STIE Widya Gama Lumajang
Emmy Ermawati
STIE Widya Gama Lumajang

Abstract

Working capital is a very important element in the company because without adequate working capital, the operational activities of a company can not be held. With the rapid development of this business world so that there is intense competition between similar companies, get the capital adequacy of work it becomes the main factor that pay attention. To be able to compete with other companies, companies must be able to manage all the wealth possessed effectively so that the company can run well. This study was conducted to determine whether cash turnover and receivable turnover affect the profitability (ROA), this study uses secondary data that is the annual financial statements of food and beverage sub-sector manufacturing companies listed in the Indonesian Stock Exchange for the period of 2016-2018.. Data analysis techniques used in this study is multiple linear regression analysis techniques with the help of SPSS version 24. The results showed the influence between cash turnover variables and receivables turnover to ROA

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How to Cite
Agus Wanto, R., Dimyati, M., & Ermawati, E. (2020). WORKING CAPITAL TO THE PROFITABILITY OF FOOD AND BEVERAGE SUB-SECTOR COMPANIES. Progress Conference, 3(1), 66–71. Retrieved from http://proceedings.itbwigalumajang.ac.id/index.php/progress/article/view/292
Issue
Vol. 3 No. 1 (2020): The Global Financial Industry Strategy In The Revival of The Post-Corona Pandemic Economic
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