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Journal articles on the topic 'Inventory turnover'

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Published: 4 June 2021
Last updated: 31 May 2022

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1

Reynolds, Dennis. "Inventory-Turnover Analysis." Cornell Hotel and Restaurant Administration Quarterly 40, no. 2 (April 1999): 54–58. http://dx.doi.org/10.1177/001088049904000217.

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2

Chen, Chun-Miin (Jimmy). "A review and analysis of service level agreements and chargebacks in the retail industry." International Journal of Logistics Management 29, no. 4 (November 12, 2018): 1325–45. http://dx.doi.org/10.1108/ijlm-09-2016-0205.

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PurposeThe purpose of this paper is to examine service level agreements (SLAs) in the retail industry and uses empirical data to draw conclusions on the relationships between SLA parameters and retailer financial performance.Design/methodology/approachBased on prior SLA theories, hypotheses about the impacts of SLA confidentiality, choice of chargeback mechanisms and chargeback penalty on retailer inventory turnover are tested.FindingsRetailer inventory turnover could vary by the level of SLA confidentiality, and the variation of retailer inventory turnovers could be explained by chargeback penalty.Research limitations/implicationsThe research findings may not be readily applicable to SLAs outside of the retail industry. Also, most conclusions were drawn from publicly available SLAs.Practical implicationsThe significant relationships between SLA parameters and retailer inventory turnover imply that a retailer could improve its financial performance by leveraging its SLA design.Originality/valueNot only does this study contribute to the understanding of retail SLA design in practice, but it also extends prior theories by investigating the implications of SLA design on the retailer inventory turnover.
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3

Wardana, Wisnu, Jubi Jubi, Ady Inrawan, and Musa Fernando Silaen. "PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA." FINANCIAL: JURNAL AKUNTANSI 5, no. 1 (September 12, 2019): 66–73. http://dx.doi.org/10.37403/financial.v5i1.94.

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The results of this study can be summarized as follows, the average CTO tends to decrease, the average RTO tends to increase, the average ITO tends to decrease and the average ROA tends to decrease. The results of testing multiple linear regression are known that Cash Turnover and Inventory Turnover have a positive effect while Accounts Receivable has a negative effect on profitability in Automotive and Component Sub-Sector Companies listed on the Indonesia Stock Exchange. The correlation coefficient test results have a low relationship between Cash Turnover, Accounts Receivable Turnover and Inventory Turnover with profitability. While the coefficient of determination (R Square) states profitability is influenced by Cash Turnover, Accounts Receivable Turnover and Inventory Turnover. Cash Turnover, Receivable Turnover and Inventory Turnover have no significant effect on profitability partially. Cash Turnover, Receivable Turnover and Inventory Turnover have no significant effect on profitability simultaneously The suggestions for company in this research is that companies should optimize asset management, companies should maintain and improve cash turnover, accounts receivable turnover and inventory turnover in order to increase company profits Keywords: Cash Turnover, Receivable Turnover, Inventory Turnover and Profitability
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4

Marvel, Howard P., and James Peck. "Inventory Turnover and Product Variety." Journal of Law and Economics 51, no. 3 (August 2008): 461–78. http://dx.doi.org/10.1086/590396.

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5

Ali Khan, Junaid, Shiming Deng, and Muhammad Hammad A.K. Khan. "An Empirical Analysis of Inventory Turnover Performance Within a Local Chinese Supermarket." European Scientific Journal, ESJ 12, no. 34 (December 31, 2016): 145. http://dx.doi.org/10.19044/esj.2016.v12n34p145.

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Retail inventory is an important indicator for retailers as well as their shareholders and suppliers. Inventory enables retailer to sell products to customer but excessive or slow moving inventory also add extra cost. For shareholders and suppliers this is an indication of retailer’s bright or grim future. The aim of this research is to analyze the inventory turnover’s impact on the performance variables of profit margin percentage and sale surprise in one of the retailing firm of Hubei province China. We will study if inventory turnover is affected by profit margin percentage and sale surprise similarly across all categories and modes of operation in retail firm or there is some variation in the known behavior. We will be testing our hypothesis on data of a large local supermarket chain that operates in the Hubei province of China. They have multiple supermarkets in the tier 1 and tier 2 cities of the province. We investigate correlation of inventory turnover with profit margin percentage and sale surprise across different categories and modes of operation. The analysis reveals that there is a negative correlation between Inventory Turnover and profit margin percentage, while positive correlation exists between Inventory Turnover and Sale surprise across all categories and modes. But its rate of correlation varies between categories and channel structure.
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Ali Khan, Junaid, and Shiming Deng. "Analyzing Inventory Turnover Performance in Different Retailing Mode of Operations." European Scientific Journal, ESJ 12, no. 34 (December 31, 2016): 34. http://dx.doi.org/10.19044/esj.2016.v12n34p34.

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Inventory turnover differs across different retailers and operation modes employed by the retailers. Such a variation while undermining the usefulness of inventory turnover for performance analysis; requires particular attention. We perform an empirical analysis using sales data from a large retail firm for the year 2013-2016 for investigating the relationship of inventory turnover with mode of operations. The analysis reveals that the variation of inventory turnover among different mode of operations is much larger than variation of inventory turnover within each mode. So there is significant relationship between mode of operations and inventory turnover. This study inspects the influence of different channel structures on inventory turnover in a large supermarket, which has employed multiple modes of operations in different categories.
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ABRIANO, NOVA, SETIAFITRIE YUNIARTI, and SITI MUKARRAMAH. "ANALISIS PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG DAN PERPUTARAN ASET TETAP TERHADAP RASIO LANCAR Pada PT.Unilever Indonesia Tbk. Tahun 2013 – 2020." OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah 2, no. 1 (July 8, 2021): 1–11. http://dx.doi.org/10.53491/oikonomika.v2i1.59.

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This study analyzes the effect of inventory turnover, receivables turnover, and fixed asset turnover on the current ratio at PT Unilever Indonesia at PT Unilever, Tbk in 2013-2020. This study uses quantitative research methods using data from the 2013-2020 quarterly financial statements. The results showed that the Inventory Turnover variable had a partially insignificant effect on the Current Ratio, the Accounts Receivable Turnover Variable had a partially significant effect on the Current Ratio, the Fixed Asset Turnover Variable had a partially insignificant effect on the Current Ratio. While the Inventory Turnover Variable, Variable Accounts Receivable Turnover, and Fixed Assets Turnover Variable together have no effect on the Current Ratio. This result is different from research by Nurjannah (2015) which shows that there is a significant positive effect between accounts receivable turnover, inventory turnover and cash turnover on the liquidity ratio partially or simultaneously. Keyword : Inventory Turnover, Receivables Turnover, Fixed Asset Turnover, Current Ratio
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8

Fitria, Syifa Maulida, and Sri Suartini. "The Effect Of Cash Turnover, Account Receivable Turnover And Inventory Turnover On Profitability." Gorontalo Accounting Journal 4, no. 1 (March 31, 2021): 1. http://dx.doi.org/10.32662/gaj.v4i1.1214.

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This study aims to see the effect of the effect of turnover, transaction turnover and turnover on the inventory of automotive industry companies listed on the Indonesia Stock Exchange in 2014-2018 as measured by the return of assets either partially or simultaneously. The data analysis technique used in this research is multiple linear regression analysis techniques. The results showed that (1) partially the effect of cash turnover had no positive and insignificant effect on profitability (2) partially the effect of turnover had no positive and insignificant effect on profitability (3) partially the effect of inventory turnover had positive and positive effects significant to profitability.
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9

Silalahi, Octavia Elisabeth, Liper Siregar, Parman Tarigan, and Sepbeariska Manurung. "PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." SULTANIST: Jurnal Manajemen dan Keuangan 6, no. 1 (June 15, 2018): 83–89. http://dx.doi.org/10.37403/sultanist.v6i1.118.

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Purpose of this research is to discribe of receivable turnover, inventory turnover and profitability and the influence of receivable turnover and inventory turnover on the profitability at Sub Sector Food and Beverage Companies listed in the Indonesia Stock Exchange. The research design used library research. The analysis data technique such as: assumption classic test, qualitative and quantitative descriptive analysisThe regression is Ŷ = 0,019 - 0,002 X1 + 0,014 X2.Correlation coefficient is 0,874 and RSquare value is 0,764. The research hypothesis is rejected, means that receivable turnover and inventory turnover have a significant effect on profitability in Sub Sector of Food and Beverage Company simultaneously. And partially for receivable turnover H0 is accepted, means that receivable turnover has effect but insignificant on profitability, for inventory turnover H0 is rejected, it means that inventory turnover has a significant effect on profitability at Sub Sector Food and Beverage Companies listed in the Indonesia Stock Exchange. The research suggest, company should improve sales and management should pay more attention to receivable turnover and inventory turnover as one way to improve the profitability of the company. For further researchers to expand the discussion of various other factors that influence profitability. Keywords: Receivable Turn Over, Inventory Turn Over and Profitability.
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10

Anggiyani, Karunia Putri Augustina Dwi, Leni Nur Pratiwi, and Banter Laksana. "Pengaruh Modal Kerja Terhadap Net Profit Margin pada Industri Makanan dan Minuman yang Terdaftar di BEI." Indonesian Journal of Economics and Management 1, no. 1 (November 30, 2020): 205–20. http://dx.doi.org/10.35313/ijem.v1i1.2430.

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The aims of this research are to analyze the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivables Turnover, and Short-term Debt to Net Profit Margin (NPM) at food and beverage industry listed on BEI (Indonesia Stock Exchange) Period 2017-2019. This research is using purposive sampling method and obtained a sample of 6 companies. The analysis used to determine the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover, and Short-Term Debt on Net Profit Margin (NPM) is a statistical analysis with using the help of SPSS 22.0 software. The results of this study indicate that the Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover and Short Term Debt variables simultaneously have a significant effect on Net Profit Margin (NPM). Working Capital Turnover, Inventory Turnover and Short-term Debt partially have a negative effect on NPM. Receivables turnover has a positive effect on NPM. whereas, cash turnover does cash turnover does not have an effect on NPM.
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11

Fujilestari, Evi, Radia Purbayati, and Fatmi Hadiani. "Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Return on Asset pada Perusahaan Otomotif dan Komponen Periode 2013-2018." Indonesian Journal of Economics and Management 1, no. 1 (November 30, 2020): 235–44. http://dx.doi.org/10.35313/ijem.v1i1.2432.

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The purpose of this research is to test the effect of receivable turnover and inventory turnonver toward Return On Asset (ROA). The research sample are used Automotive Companies Listed on Indonesia Stock Exchange Period 2013 – 2018, using purposive sampling method are 6 companies. The data are used secondary data from financial statement of companies published by Indonesia Stock Exchange through the official website of Indonesia Stock Exchange namely www.idx.co.id. Analyse technique are used the multiple linear regression with EViews of 10 version. The results showed that receivable turnover has no significant effect on ROA with significance value greater than 0.05, which is 0.8201, inventory turnover is positive and significant with significance value smaller than 0.05, which is 0.0065.
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12

NGUYỄN VĂN, PHƯƠNG. "On the Relationship between Inventory Turnover Performance and Capital Intensity and Sales Growth Evidence from the Listed Companies at Ho Chi Minh Stock Exchange." Journal of Asian Business and Economic Studies 215 (January 1, 2013): 87–103. http://dx.doi.org/10.24311/jabes/2013.215.09.

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Inventory turnover varies broadly across many companies and over time. This variation is useful for analyzing an inventory turnover performance and working capital management. By conducting a panel data of 179 Vietnamese companies listed in Ho Chi Minh Stock Exchange (HOSE) during the period of 2006-2011, we perform an empirical study with the fixed effect methodology to investigate the correlation of inventory turnover with capital intensity and sales growth. We find that both capital intensity and sales growth have a positive impact on inventory turnover. We also split two datasets based on firms in the real estate industry and in other industries. We only find that both gross margin and firm size are negatively correlated with inventory turnover in the dataset of firms in other industries. In general, our results are consistent with the previous studies of United State retailers. We also consider the time-trend to examine impacts of these factors. The results show that on average, firms with bigger investment in capital assets have achieved higher inventory turnover, but inventory turnover becomes worse as the time goes on.
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13

Eka Pratama, Ajeng, Muhaimin Dimyati, and Yanna Eka Pratiwi. "WORKING CAPITAL TURNOVER, OPERATIONAL COST RATIO, AND INVENTORY TURNOVER ON COMPANY PERFORMANCE." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 4, no. 1 (January 31, 2020): 42–49. http://dx.doi.org/10.30741/assets.v4i1.566.

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This study aims to determine the effect of working capital turnover, operational cost ratio, inventory turnover on the performance of UD. Firmansyah. The data used are the financial statements for the period 2015-2018. The data obtained were analyzed using multiple linear regression. The number of samples used was 48 samples. Partially the results show that working capital turnover and inventory turnover do not have a significant effect on company performance, while the ratio of operating costs has a significant effect on company performance. Meanwhile, simultaneously the research shows that working capital turnover, operational cost ratio, and inventory turnover have a significant effect on company performance. The coefficient of determination in this study is 0.165, which means that 16.5% of the company's performance can be explained by working capital turnover, operational cost ratio, and inventory turnover variables. At the same time, the remaining 83.5% is explained by other factors not included in this study.
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14

Wajo, Abdul Rauf. "Effect of Cash Turnover, Receivable Turnover, Inventory Turnover and Growth Opportunity on Profitability." ATESTASI : Jurnal Ilmiah Akuntansi 4, no. 1 (April 6, 2021): 61–69. http://dx.doi.org/10.33096/atestasi.v4i1.706.

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The purpose of this study is to analyze cash flow, accounts receivable turnover, inventory turnover, and growth opportunity for the profitability of manufacturing companies listed on the Indonesia Stock Exchange. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange. This study's population were manufacturing companies listed on the Indonesia Stock Exchange in 2013-2016, totaling 137 companies. The number of samples used in this study was 16 companies using the purposive sampling method. The data was collected using the documentation method. The type of data used is quantitative, while the data source used is secondary data. This study indicates that cash turnover has a positive and significant effect on profitability, accounts receivable turnover has a positive and significant impact on profitability, has a positive and significant impact on profitability, and growth opportunity has a positive and insignificant effect on profitability.
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15

Sultan, Hassan Ali. "Turnover of Stochastic Inventory Systems.(Dept.M)." MEJ. Mansoura Engineering Journal 30, no. 3 (December 23, 2020): 13–27. http://dx.doi.org/10.21608/bfemu.2020.131777.

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16

Alfaro, José A., and Josep A. Tribó. "Operations manager turnover and inventory fluctuations." International Journal of Production Economics 81-82 (January 2003): 51–58. http://dx.doi.org/10.1016/s0925-5273(02)00268-2.

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17

Hançerlioğulları, Gülşah, Alper Şen, and Esra Ağca Aktunç. "Demand uncertainty and inventory turnover performance." International Journal of Physical Distribution & Logistics Management 46, no. 6/7 (July 4, 2016): 681–708. http://dx.doi.org/10.1108/ijpdlm-12-2014-0303.

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Purpose – The purpose of this paper is to investigate the impact of demand uncertainty on inventory turnover performance through empirical modeling. In particular the authors use the inaccuracy of quarterly sales forecasts as a proxy for demand uncertainty and study its impact on firm-level inventory turnover ratios. Design/methodology/approach – The authors use regression analysis to study the effect of various measures on inventory performance. The authors use a sample financial data for 304 publicly listed US retail firms for the 25-year period from 1985 to 2009. Findings – Controlling for the effects of retail segments and year, it is found that inventory turnover is negatively correlated with mean absolute percentage error of quarterly sales forecasts and gross margin and positively correlated with capital intensity and sales surprise. These four variables explain 73.7 percent of the variation across firms and over time and 93.4 percent of the within-firm variation in the data. Practical implications – In addition to conducting an empirical investigation for the sources of variation in a major operational metric, the results in this study can also be used to benchmark a retailer’s inventory performance against its competitors. Originality/value – The authors develop a new proxy to measure the demand uncertainty that a firm faces and show that this measure may help to explain the variation in inventory performance.
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Makatutu, Wiwin Samit, and Rahma Arsyad. "Pengaruh Perputaran Kas, Piutang dan Persediaan Terhadap Profitabilitas Perusahaan Sektor Aneka Industri yang Terdaftar di BEI." PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis) 2, no. 1 (March 27, 2021): 57–74. http://dx.doi.org/10.51135/publicpolicy.v2.i1.p57-74.

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This study aimed to find out whether Cash Turnover, Receivable Turnover, and Inventory Turnover have positive and significant impact to Profitability and which variable has dominant effect to profitability in industry multi sector registered in Bursa Efek Indonesia. Profitability in this case means Return on Investment (ROI). The methodology used in this study is descriptive analysis, quantitative analysis and multiple regression analysis. From the statistic analysis, it is found that 1) the value of regression coefficient for Cash Turnover = 0,125 with significance value = 0,043, which means Cash Turnover has positive and significant impact on Profitability; 2) The value of Receivable Turnover = 0,292 with significance value = 0,017. This means that Receivable Turnover has positive and significant impact on Profitability; 3) the value of Inventory Turnover= 0,917 with significance value= 0,000. This shows that Inventory turnover has positive and significant impact to Profitability; 4) the variable which has the most effect on the Profitability in industry multi sector registered in BEI inventory turnover whose coefficient regression value is bigger compared to others, 0,917. Therefore, it can be conclude that all variable contribute positively and significantly to Profitability, and the dominant variable affected the Profitability is inventory turnover.
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Dewi, Ni Luh Sucitra, and I. Putu Gede Diatmika. "Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Persediaan dan Perputaran Total Aset Terhadap Tingkat Profitabilitas Badan Usaha Milik Desa untuk Meningkatan Pendapatan Asli Desa Tahun 2019-2020 (Studi pada Badan Usaha Milik Desa Se-Kabupaten Buleleng)." Jurnal Akuntansi Profesi 12, no. 2 (December 1, 2021): 376. http://dx.doi.org/10.23887/jap.v12i2.35927.

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The study aimed at finding out the effect working capital turnover, cash turnover, inventory turnover, total asset turnover on the profitability of village-owned enterprises in Buleleng regency. This study was conducted based on a quantitative approach by involving 16 village-owned enterprises as the sampls which werw selected based on purposive sampling technique. The data were obtained from secondary sources by using documentation method, and analyzed by using a multiple regression supported by SPSS version 25.0 for Windows. The result indicated that (1) the level of working capital turnover had a negative and not significant on profitability, (2) the level of cash turnover had a positive and significant on profitability, (3) the level of inventory turnover had a positive and not significant on plofitability, (4) the level of total asset turnover had a negative and significant, and (5) the level of working capital turnover, cash turnover, inventory turnover, and total asset turnover of employee had a simultaneous significant effect on profitability. The results of this study have implications for BUMDes in managing BUMDes finances so that they are better and more optimal.Keywords: Working Capital Turnover, Cash Turnover, Inventory Turnover, Total Asset Turnover, Profitability, and BUMDes
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Marpaung, Khairunnisa Br, and Jihen Ginting. "PENGARUH INVENTORY TURNOVER DAN WORKING CAPITAL TURNOVER TERHADAP PROFITABILITAS PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA." JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia 8, no. 2 (November 10, 2020): 1. http://dx.doi.org/10.24114/jakpi.v8i2.20730.

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Penelitian ini bertujuan untuk mengetahui apakah inventory turnover dan working capital turnover berpengaruh secara parsial dan simultan terhadap profitabilitas pada perusahaan dagang yang terdaftar di Bursa Efek Indonesia. Populasi pada penelitian ini adalah seluruh perusahaan sub sektor perdagangan besar yang terdaftar di Bursa Efek Indonesia tahun 2017 yang berjumlah sebanyak 37 perusahaan. Berdasarkan metode purposive sampling, sampel yang terpilih sebanyak 30 perusahaan. Teknik pengumpulan data pada penelitian ini dilakukan dengan studi dokumentasi. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia melalui www.idx.co.id. Teknik analisis data yang digunakan adalah analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa secara parsial inventory turnover tidak berpengaruh terhadap profitabilitas dengan nilai signifikansi (0,272) > 0,05 dan nilai thitung (-1,121) < ttabel (2,052). Serta working capital turnover tidak berpengaruh terhadap profitabilitas dengan nilai signifikansi (0,918) > 0,05 dan nilai thitung (-0,104) < ttabel (2,052). Sedangkan secara simultan inventory turnover dan working capital turnover tidak berpengaruh terhadap profitabilitas dengan nilai signifikansi (0,536) > 0,05 dan nilai Fhitung (0,638) < Ftabel (3,34). Kesimpulan yang diperoleh dalam penelitian ini bahwa secara parsial inventory turnover dan working capital turnover tidak berpengaruh terhadap profitabilitas pada perusahaan sub sektor perdagangan besar yang terdaftar di Bursa Efek Indonesia tahun 2017. Secara simultan inventory turnover dan working capital turnover juga tidak berpengaruh terhadap profitabilitas pada perusahaan sub sektor perdagangan besar yang terdaftar di Bursa Efek Indonesia tahun 2017.Kata kunci : Inventory Turnover, Working Capital Turnover, Profitabilitas
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Sugiyarmasto, Sugiyarmasto, and Erlina Setyaningrum. "KETERKAITAN PERTUMBUHAN PENJUALAN PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG, DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA." JURNAL ILMIAH EDUNOMIKA 5, no. 2 (June 29, 2021): 781. http://dx.doi.org/10.29040/jie.v5i2.2470.

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The research aims to determine and provide empirical evidence of , sales growth inventory turnover, receivables Turnover, and significant cash turnover on profitability in LQ 45 Company on Indonesia Stock Exchange year 2016-2018. The samples in this study used purposive sampling so obtained 21 company samples from 45 LQ 45 company population listed on the Indonesia Stock Exchange, with 63 observations of financial statements (21 companies x 3 years of financial statements warning). Dependent variables in this study, namely profitability. While independent variables in this study, sales growth namely inventory turnover, turnover receivables, , cash turnover. The data analysis method used is a type of multiple regression test to test the relationship of independent variables with the dependents The results of the research hypothesis testing proved that the turnover of receivables, and cash turnover significantly positively affect profitability. And sales growth has a negative and significant effect on profitability. While inventory turnover has a negative and insignificant effect on profitability in LQ 45 company in the Indonesia Keywords: sales growth,inventory turnover, turnover receivable, cash turnover,profitability
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Wulandari, Bayu, and Wilda Afriany Ompusunggu. "Pengaruh Perputaran Piutang, Penjualan, Perputaran Kas, Perputaran Persediaan dan Hutang Terhadap Laba Bersih." Journal of Economic, Bussines and Accounting (COSTING) 4, no. 2 (February 25, 2021): 445–54. http://dx.doi.org/10.31539/costing.v4i2.1951.

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This research is a quantitative study which aims to determine the effect of accounts receivable turnover, sales, cash turnover, inventory turnover and debt on the net profit of large trading companies. The study population includes 62 large trading companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample was determined using purposive sampling method with certain criteria by which 15 companies were obtained so that there were 45 issuers for 3 years. The research data is secondary data obtained from www.idx.co.id and uses multiple linear regression data analysis. The research concludes that accounts receivable turnover, sales, cash turnover, inventory turnover, and debt simultaneously have a significant effect on net profit. Accounts receivable turnover partially has a significant effect on net profit. Sales partially have a significant effect on net profit. Cash turnover partially has a significant effect on net profit. Inventory turnover partially has a significant effect on net profit. Liability partially does not have a significant effect on net profit. Keywords: Receivables turnover, sales, cash turnover, inventory turnover, debt and net profit.
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Rivaldy, Muhammad Fikry, Leni Nur Pratiwi, and Banter Laksana. "Pengaruh Current Ratio dan Inventory Turnover terhadap Return on Asset pada Perusahaan Sub Sektor Semen." Indonesian Journal of Economics and Management 2, no. 2 (March 31, 2022): 355–67. http://dx.doi.org/10.35313/ijem.v2i2.3687.

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This research aims to analyze the effect of Current Ratio and Inventory Turnover on cement sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2012-2019. This research uses a purposive sampling method and obtains a sample of 4 companies. The analysis used to determine the effect of Current Ratio and Inventory Turnover is statistical analysis with the help of Eviews 10 software. Testing is done by linear regression of panel data with independent variables used, namely Current Ratio (CR) and Inventory Turnover (ITO). The results showed that the Current Ratio had no partial effect on Return On Assets and Inventory Turnover had no partial effect on Return On Assets. Current Ratio and Inventory Turnover have a simultaneous effect on Return On Assets.
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Hartati, Leni, Apollo Apollo, Endri Endri, and Agustina Kurniasih. "Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI)." Jurnal Doktor Manajemen (JDM) 5, no. 1 (April 30, 2022): 1. http://dx.doi.org/10.22441/jdm.v5i1.13616.

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The existence of working capital management is very important for a company to support all activities of a company. This is because the management of working capital required by the company will determine business continuity. This study aims to examine and analyze the effect of cash turnover, accounts receivable turnover and inventory turnover on return on assets (ROA) in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX). The hypothesis tested is the independent variable, namely cash turnover, accounts receivable turnover and inventory turnover, the dependent variable is return on assets (ROA). The sample used is secondary data from financial statements listed on the Indonesia Stock Exchange (IDX). Sampling was done through purposive sampling and samples that met the selection criteria. The sample used is 21 companies. Observations were made for 5 years starting from 2016 - 2020. Data Testing and Data Processing Techniques in this study used quantitative analysis. Furthermore, it will be analyzed and tested hypotheses with the help of computer programs, namely Microsoft Excel and Eviews 10. The results showed that simultaneously cash turnover, accounts receivable turnover and inventory turnover, jointly had a significant effect on the dependent variable ROA, and partially cash turnover and inventory turnover. Inventory turnover has no significant effect on the dependent variable return on assets (ROA) while receivables turnover has a significant effect on the dependent variable return on assets (ROA).
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Migang, Satriawaty, and Antika Irawan. "Pengaruh Cash Turnover, Working Capitalturnover, Receivable Turnover, Dan Inventory Turnover Terhadap Return On Asset Pada Perusahaan Keramik Yang Terdaftar Di Bursa Efek Indonesia." Jurnal GeoEkonomi 10, no. 2 (September 30, 2019): 219–38. http://dx.doi.org/10.36277/geoekonomi.v10i2.60.

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This research is meant to examine the influence of cash turnover, working capital turnover, receivable turnover, and inventory turnover to the return on assets in the Ceramic companies listed on the Indonesian Stock Exchange (IDX) in 2013-2017 periods. The independent variables in this study wer Cash Turnover, Working Turnover, Receivable Turnover, and Inventory Turnover, while for the dependent variable is Return On Assets. The samples are 5 companies which have been selected by using cross sectional. The financial statement data has been obtained from the Indonesian Stock Exchange (IDX). The research method has been done by using quantitative method and multiple linier regressions with the application instrument of SPSS (Statistical Product and Service Solutions). The result of this research shows that working capital turnover has an influence to the return on assests whereas the cash turnover, receivable turnover and inventory turnover do not have any influence to the return on assets. The value R square is 0,558 which shows that all of independent variables which are cash turnover,working capital turnover, receivable turnover and inventory turnover can explain the dependent variable is return on assets is 55,8% and remaining is 44,2% which is influenced by orther factors which are not included in this model.
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Desi, Dona Elvia. "Pengaruh Perputaran Kas, Perputaran Persediaan, dan Perputaran Piutang Terhadap Return On Assets (ROA) pada PT. Indofood Sukses Makmur Tbk Periode 2008-2015." Eksis: Jurnal Ilmiah Ekonomi dan Bisnis 9, no. 1 (May 21, 2018): 91. http://dx.doi.org/10.33087/eksis.v9i1.136.

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This research aims to know the influence between the cash turnover, inventory turnover, and turnover accounts receivable against the Return on Asset (ROA) either partially or simultaneously on a PT Indofood 2008-2015 Makmur Tbk period of Success and to knowing the magnitude of influence between the cash turnover, inventory turnover, and turnover accounts receivable against the Return on Asset (ROA) either partially or simultaneously on a PT Indofood 2008-2015 Makmur Tbk Successful period. With linear regression equation enggumakan, double and test hypotheses as well as the determinant of the coefficient of t and F test then obtained simultaneous results that there is significant influence between the cash turnover, inventory turnover and accounts receivable turnover against the Return On Assets (ROA) on PT Indofood 2008-2015 Makmur Tbk Success period, this is evidenced by the value count > F table F and significant > 0.05. Partially, there is no significant influence between the cash turnover against the Return On Assets (ROA) on PT Indofood 2008-2015 Makmur Tbk Success period, there were no significant effects between inventory turnover against the Return On Assets ( ROA) on PT Indofood 2008-2015 Makmur Tbk Successful period and there were no significant effects between turnaround receivable against the Return On Assets (ROA) on PT Indofood Successful Prosperous Tbk period 2008-this 2015hal evidenced by each value t calculate < t table and significance > 0.05. Keywords: turnover turnover cash, inventory, accounts receivable turnover, ROA
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Hartawan, Aldo, and Siti Ruhana Dara. "PENGARUH MANAJEMEN MODAL KERJA DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN." AKURASI: Jurnal Riset Akuntansi dan Keuangan 1, no. 2 (December 30, 2019): 121–30. http://dx.doi.org/10.36407/akurasi.v1i2.128.

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This research aims to analyze the effect of receivable turnover, working capital turnover, inventory turnover and debt-equity ratio on financial performance subsector food and beverage companies listed in the Indonesia Stock Exchange period 2014-2018. The research method is a multiple linear regression analysis and analysis method with panel data. The sample is taken by using purposive sampling method, there are 17 companies that meet the criteria. The result of the analysis indicates that working capital turnover has a significant effect the financial performance. Receivable turnover, inventory turnover and debt-equity ratio has no significant effect on financial performance. And simultaneously overall receivable turnover, working capital turnover, inventory turnover, and debt-equity ratio have a significant effect on financial performance.
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L. Rajagukguk, S. Dini, S. Silalahi, E. Marpaung, D. S. Sihombing,. "Pengaruh Perputaran Kas, Persediaan, Piutang, Modal Kerja Terhadap Profitabilitas Perusahaan." Jurnal Ekonomi 25, no. 2 (July 8, 2020): 270. http://dx.doi.org/10.24912/je.v25i2.670.

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The purpose of this study is to determine the effect of Cash Turnover, Inventory Turnover, Receivable Turnover, and Working Capital Turnover on Profitability in Consumers Manufacturing Industry Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2017. The research method used quantitative approach, the type of descriptive research and its cumulative causal nature. The research population was 50 companies and the sample was 14 companies with a purposive sampling technique. Data collection techniques by means of documentation and sources of IDX financial statements. This study uses multiple linear regression test before testing the data hypothesis and tested using the classic assumption test. The results of the analysis of the coefficient of determination obtained R Square value of 0.152, which means the variance of the profitability variable that can be explained by the variables Cash Turnover, Inventory Turnover, Receivable Turnover, and Working Capital Turnover is 15.2% and the remaining 84.8% is explained by other variables. This research shows that simultaneous cash turnover, inventory turnover, accounts receivable turnover, and working capital turnover have a positive and significant effect on profitability. Partially Cash Turnover has no effect on Profitability, Inventory Turnover has a negative andno significant effect on Profitability, Accounts Receivable Turnover has no effect on Profitability and Working Capital Turnoverpositive and significant effect on Profitability.
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Jessica, Jessica, Wirda Lilia, Cherlyn Leonardy, Meiluawaty Kartika, and Nehemia Panggabean. "Pengaruh ITO, CR, DER, TATO dan WCTO Terhadap ROE Pada Perusahaan Aneka Industri Terdaftar Di BEI." Berkala Akuntansi dan Keuangan Indonesia 4, no. 2 (April 13, 2020): 43. http://dx.doi.org/10.20473/baki.v4i2.16792.

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Penelitian ini bertujuan untuk menganalisis pengaruh dari inventory turnover, current ratio, debt to equity ratio, total assets turnover, dan working capital turnover terhadap return on equity pada perusahaan aneka industri yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode pendekatan kuantitatif. Populasi dalam penelitian ini adalah semua perusahaan aneka industri yang terdaftar dalam Bursa Efek Indonesia periode tahun 2014-2017. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan 64 perusahaan sebagai sampel. Penelitian ini menggunakan data sekunder yang diambil dari Bursa Efek Indonesia. Penelitian ini dianalisis dengan menggunakan analisis linear regresi berganda. Koefisien determinasi dari return on equity sebesar 42,8% yang dipengaruhi oleh inventory turnover, current ratio, debt to equity ratio, total assets turnover, dan working capital turnover. Hasil penelitian menunjukkan bahwa inventory turnover, current ratio, debt to equity ratio, total assets turnover, dan working capital turnover secara simultan berpengaruh terhadap return on equity. Secara parsial, inventory turnover, current ratio, dan working capital turnover tidak berpengaruh terhadap return on equity, debt to equity ratio berpengaruh negatif dan signifikan terhadap return on equity, dan total assets turnover berpengaruh secara positif dan signifikan terhadap return on equity.
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Budi, Saksono. "ANALISIS PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG TERHADAP TINGKAT LABA SERTA DAMPAKNYA TERHADAP HARGA SAHAM (Studi Terhadap Perusahaan Otomotif pada Malaysia Exchange Stock Tahun 2011-2016)." KEBERLANJUTAN 4, no. 2 (October 8, 2019): 1098. http://dx.doi.org/10.32493/keberlanjutan.v4i2.y2019.p1098-1117.

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AbstractThis study aims to analyze the effect of cash turnover, inventory turnover, receivable turnover to profit rate and its impact on stock prices at automotive companies listed on the Malaysia Stock Exchange. The population in this study finished 10 registered compananies on the Malaysian ExchangeStock period 2011-2016. In this research obtained finished 5 (five) companies determined as sample, companies that were used as samples taken using purposive sampling method,. Statistical testimg is done using regression test of panel data of random effect Eviews 9.0 model. this research method uses descriptivequantitative by doing the activity of collecting secondary data from company annual report. Cash turnover, inventory turnover, receivable turnover as independent variable, and net profit as moderating variable. While stock price is measured by Change of stock price. The results showed that simultaneously, variable cash turnover, inventory turnover and receivable turnover significantly affect the level of earnings. Partially, inventory turnover and receivable turnover have a positive and significant influence to profit rate but cash turnover variable has negative and significant influence to profit rate. While the level of profit has a positive and significant effect on stock prices.
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Hendrianto, Samino, and Nursimah Dara. "ANALISIS CASH TURNOVER, RECEIVABLE TURNOVER, INVENTORY TURNOVER DAN PENGARUHNYA TERHADAP PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA." Balance Vocation Accounting Journal 2, no. 2 (May 13, 2019): 15. http://dx.doi.org/10.31000/bvaj.v2i2.1606.

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This study aims to examined analysis cash ratio, debt to equity ratio, return on asset, and the effect on dividend payout ratio in mining companies that registered at Indonesian Stock Exchange (IDX) with period observation 2014-2015. Sample techniques used purposive sampling so obtained the sample of the as many as 45 companies. Technique the analysis used in this research was multiple regression. This result showed that variable Cash Turnover had a negative significant effect to Profitability, Receivable turnover, Inventory Turnover has a positive and significant effect to Profitability. Keywords: Cash Turnover, Receivable turnover, Inventory Turnover, Profitability ABSTRAKPenelitian ini merupakan studi empiris untuk menguji analisis cash ratio, debt to equity ratio, return on asset, dan pengaruhnya terhadap dividend payout ratio pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2014-2015. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 45 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil analisis menunjukkan bahwa variabel Cash Turnover, berpengaruh negative dan signifikan terhadap Profitability, sedangkan variabel Receivable Turnover dan , Inventory Turnover berpengaruh positif dan signifikan terhadap Profitability. Kata kunci: Cash Turnover, Receivable Turnover, Inventory Turnover, Profitability
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Lismana, Heliani, Risma Yulianti, Vina Herdina, Fitri Mareta, and Indah Purnamasari. "The Effect of Cash Turnover, Account Receivable Turnover and Inventory Turnover on ROA in Mining and Quarrying Sector Companies Listed in IDX From 2017-2019." Jurnal Riset Ekonomi Manajemen (REKOMEN) 5, no. 1 (September 30, 2021): 30–38. http://dx.doi.org/10.31002/rn.v5i1.3987.

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The mining sector is a manufacturing company sector whose activities consist of extracting, processing and exploiting and selling coal, minerals, metals and natural gas. This research was conducted with the aim to determine whether ROA is affected by cash turnover, accounts receivable turnover and inventory turnover using documentation as a data collection and a method of multiple linear regression analysis through SPSS data processing. The population used is the mining and quarrying sector companies listed on Indonesia Stock Exchange (IDX) from 2017-2019 totaling 43 companies. The purposive sampling method was used in determining the sample which resulted in 33 samples. The research shows that cash turnover, accounts receivable turnover and inventory turnover have no effect on ROA because this is due to a decrease in the amount of production, cash flow constraints due to low turnover of accounts receivable and low sales so that inventory turnover is slow and inventory costs are higher.
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Ferica, Ferica, Annisa Nauli, Cindy Couwinata, and Sukhenny Sukhenny. "Pengaruh Likuiditas, Total Asset Turnover, Debt to Equity Ratio dan Perputaran Persedian terhadap Profitabilitas Perusahaan Manufaktur." Journal of Economic, Bussines and Accounting (COSTING) 3, no. 2 (April 29, 2020): 336–44. http://dx.doi.org/10.31539/costing.v3i2.1063.

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Profitability in a company aims to assess the company's expertise in generating profits and the company's ability to pay debts to creditors. This study aims to determine the effect of Liquidity (QR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Inventory Turnover on profitability. This type of research is quantitative descriptive with secondary data, sample selection using purposive sampling, and testing methods using multiple linear regression analysis. The population in this study amounted to 155 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Based on the results of the study note that simultaneous Liquidity (QR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Inventory Turnover have positive and significant effects. Partially, only Liquidity (QR) and Total Assets Turnover (TATO) have a positive and significant effect on profitability while Debt to Equity Ratio (DER), and Inventory Turnover have no significant effect on profitability. Keywords : Liquidity, Total Assets Turnover, Debt to Equity Ratio, and Inventory Turnover
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Hantono, Hantono, Siti Tiffany Guci, Eva Mariana Boang Manalu, Novi Agusniawati Hondro, Cindy Claudia Manihuruk, Meilianta Br Perangin- Angin, and Desy Christiana Sinaga. "Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Current Ratio, dan Debt to Equity Ratio, Total Assets Turn Over terhadap Profitabilitas." Owner 3, no. 1 (February 9, 2019): 116. http://dx.doi.org/10.33395/owner.v3i1.110.

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The purpose of this research is to examine the effect of the cash turnover, receivable turnover, inventory turnover, current ratio, debt to equity ratio, and total assets turn over to profitability. This Research was conducted on basic and chemical industry manufacturing companies listed in Indonesia Stock Exchange period 2013-2017. The methods of analysis using multiple regression analysis. The analysis method used is multiple linear regression, F test, and T-test. The result of this analysis showed that profitability was influenced simultaneously by cash turnover, receivable turnover, inventory turnover, current ratio, debt to equity ratio and total assets turn over. Meanwhile on partial analysis showed only receivable turnover and inventory turnover, current ratio, debt to equity ratio and total assets turn over hasn’t influence to profitability.
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Khoiroh, Abidatul, Alkusani Alkusani, and Wasti Reviandani. "The Effect of Working Capital Turnover, Cash Turnover and Inventory Turnover on The Profitability of Companies Listed on The Indonesian Stock Exchange." INNOVATION RESEARCH JOURNAL 3, no. 1 (April 10, 2022): 34. http://dx.doi.org/10.30587/innovation.v3i1.3728.

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This study aims to test working capital turnover, cash turnover and inventory turnover on the profitability of manufacturing companies in the food and beverage subsector. By using 30 samples of the company's annual financial statements to analyze the effect of working capital turnover, cash turnover and inventory turnover on the profitability of companies listed on the Indonesia Stock Exchange in 2017-2019. This test is done by using multiple linear regression. The regression results show that partially working capital turnover has a significant and significant effect on profitability with a level of 7.1%. While the cash turnover and inventory turnover variables have no effect on profitability. This research can be used by companies in determining performance and making managerial decisions based on financial statements. This study has limitations only on financial statements for companies.
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Nafi'ah, Jihan, Gendro Wiyono, and Ratih Kusumawardhani. "Pengaruh Perputaran Kas, Struktur Modal, Perputaran Persediaan, Asset Growth Dan Total Asset Turnover terhadap Profitabilitas." Reslaj : Religion Education Social Laa Roiba Journal 4, no. 5 (March 5, 2022): 1145–62. http://dx.doi.org/10.47467/reslaj.v4i5.1066.

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This study aims to analyze the effect of Cash Turnover, Capital Structure (DER), Inventory Turnover, Asset Growth and Total Asset Turnover (TATO) on Profitability (ROA). The type of research used is quantitative research. The sampling method in this study used a purposive sampling technique. The sample used is 5 automotive and component companies listed on the Indonesia Stock Exchange for the period 2012-2019. Data were analyzed by multiple linear regression analysis method and classical assumption test obtained using SPSS version 25 program. The results showed that cash turnover partially had a negative and significant effect on profitability (ROA), capital structure (DER) partially had a positive and significant effect. on profitability (ROA), inventory turnover partially negative and significant effect on profitability (ROA), asset growth partially positive and significant effect on profitability (ROA) and total asset turnover (TATO) partially positive and significant effect on profitability (ROA ). The results of the study simultaneously show that the variables of cash turnover, capital structure (DER), inventory turnover, asset growth and total asset turnover (TATO) have a positive and significant effect on profitability (ROA). Keywords: Cash Turnover, DER, Inventory Turnover, Asset Growth, TATO, ROA
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Baining, Mellya Embun, and Lusiana Aryani. "PROFITABILITAS PADA PERUSAHAAN SYARIAH DI DAFTAR EFEK SYARIAH." J-ISCAN: Journal of Islamic Accounting Research 3, no. 1 (June 28, 2021): 59–76. http://dx.doi.org/10.52490/j-iscan.v3i1.1151.

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The purpose of this study was to determine the effect of cash turnover, inventory turnover and total asset turnover on profitability in Islamic companies in the list of sharia effects in the consumer goods industry sector in 2019. This study uses independent variables, namely cash turnover, inventory turnover and total asset turnover. The dependent variable is profitability. The data used in this study are secondary data, namely in the form of financial reports of Islamic companies in the consumer goods industry sector in 2018 and 2019. The year 2018 is used to compare 2019. This research is descriptive with a quantitative approach. Statistical mode using multiple linear regression analysis, t test, f test, and coefficient of determination analysis. The results of this study indicate that cash turnover and total asset turnover have an effect on profitability. Inventory turnover has no effect on profitability. By using the F test, it is found that the independent variable has a simultaneous influence on the dependent variable. The calculation of the coefficient of determination shows that all independent variables, namely cash turnover, inventory turnover and total assets turnover can explain the profitability variable of 36.7%, the remaining 63.3% is influenced by other variables not examined in this study.
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Ali Khan, Junaid, Shiming Deng, and Muhammad Hammad A. K. Khan. "The Effect of Product Variety on Inventory Turnover in Different Modes of Operation." European Scientific Journal, ESJ 13, no. 4 (February 28, 2017): 51. http://dx.doi.org/10.19044/esj.2017.v13n4p51.

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We study the effects of product variety on operational metrics - inventory turnover and on sales in different mode of operations. Research has shown that performance metrics can vary in different mode of operations. Using 41 months of data from a large retailer, we show that correlation of product variety with inventory turnover and sales is not always negative or positive as shown in previous studies. This correlation can vary depending upon the mode of operations and type of product. Our study highlights impact of increased product variety on inventory turnover and sales in different mode of operations that has previously been overlooked in studies of retail product variety and inventory management. It also quantifies the impact of product variety on inventory turnover and sales.
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Ratnasiwi, Puput, and Ahmad Idris. "Pengaruh return on assets, total assets turnover dan inventory turnover terhadap perubahan laba." Jurnal Cendekia Keuangan 1, no. 1 (April 1, 2022): 14. http://dx.doi.org/10.32503/jck.v1i1.2207.

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Tujuan penelitian ini untuk mengetahui pengaruh return on assets, total assets turnover dan inventory turnover terhadap perubahan laba pada perusahaan kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia. Metode penentuan sampel yang digunakan adalah purposive sampling. Sampel yang digunakan yaitu laporan keuangan perusahaan kosmetik dan keperluan rumah tangga dari tahun 2013 sampai 2018. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil pengujian menunjukkan bahwa secara parsial terdapat pengaruh positif dan signifikan antara return on assets terhadap perubahan laba, secara parsial terdapat pengaruh negatif dan signifikan antara total assets turnover terhadap perubahan laba dan tidak terdapat pengaruh antara inventory turnover terhadap perubahan laba. Variabel return on assets (X1), total assets turnover (X2) dan inventory turnover (X3) secara simultan (bersama-sama) berpengaruh signifikan terhadap perubahan laba.
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40

Makarim, Fuad, Rosyid ., and Umi Kulsum. "PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PT DELTA DJAKARTA TBK PRIODE 2014 – 2018." EKONOMI BISNIS 24, no. 2 (March 6, 2020): 34–39. http://dx.doi.org/10.33592/jeb.v24i2.522.

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This study aims to find empirical evidence about factors that influence Cash Turnover, Receivables Turnover, Inventory Turnover on Profitability. The factor tested in this study is ReturnOnAssets.The sample in this study used 1 beverage subsector manufacturing company in the 2014-2018 period. Samples were taken using the Quantitative method. These factors are then tested using descriptive statistical test methods, multiple linear regression, multiple correlation, determination coefficient, t test, f test, SPSS 25.00.The results in this study indicate that based on a partial test the Cash Turnover variable is accepted and not significant to Profitability, and the Receivable Turnover variable is rejected and not significant to profitability, while the Inventory Turnover variable has a significant positive effect on Profitability. Based on the Simultaneous Test variable Cash Turnover, Receivable Turnover, Inventory Turnover have a rejected and significant influence on profitability.
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Ariyanti, Rizka Ariyanti, Jilma Dewi A, and Muhammad Zain Zain. "PENGARUH CASH TURNOVER, INVENTORY TURNOVER, DEBT TO EQUITY DAN WORKING CAPITAL TOTAL ASSET RATIO TERHADAP RETURN ON ASSET (ROA) PADA SAUDIA TOSERBA COMAL." Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) 3, no. 1 (September 14, 2020): 17. http://dx.doi.org/10.32497/akunbisnis.v3i1.1966.

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<em>This study aims to determine the influence return on assets consists of cash turnover, inventory turnover, debt to equity and working capital to total assets ratio. This research was conducted on Arabia Comal Department Store in 2016-2018 with the object of research is the Shop Saudi Toserba in Comal uses the method of multiple linear regression analysis. Based on the results of the partial cash turnover test it has no effect significant, inventory turnover has a significant negative effect, debt to equity does not have a significant effect and working capital to total assets ratio has a significant effect on return on assets in stores Saudi Comal Department Store. Simultaneous cash turnover, inventory turnover, debt to equity and working capital to asset ratio significantly influence return on assets. The adjusted R square value is 49.10% which means that variable cash turnover, inventory turnover, and sales growth are able explained 49,10% of the causes of variations or changes which occurred on return on assets while the remaining 50.90% influenced by other variables not included in this study.</em>
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42

Suraya, Amthy. "The Influence of Accounts Receivable Turnover and Inventory Turnover on Profitability at PT Sumber Alfaria Trijaya Tbk." PINISI Discretion Review 2, no. 1 (September 25, 2018): 77. http://dx.doi.org/10.26858/pdr.v2i1.13246.

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The sales process at a distribution or retail company cannot be separated from the influence of the inventory held by the company. This study aims to analyze the effect of Accounts Receivable Turnover and Inventory Turnover on Return on Assets (ROA) of the company. The data used in this study are secondary data sourced from financial data on the Indonesia Stock Exchange contained in the company's financial statements. This research was conducted at PT Sumber Alfaria Trijaya Tbk in the period 2011-2017. The statistical analysis used in this study is the classic assumption test, multiple linear regression, coefficient of determination, and hypothesis testing using the t-test and f test. Partially (t-test) obtained receivables turnover (X1) has no effect but is not significant on Return on Assets (ROA), while inventory turnover (X2) has an effect but not significantly on Return on Assets (ROA) (Y). Simultaneously (test f) obtained Receivables Turnover (X1) and inventory turnover (X2) have a significant effect on Return On Assets (ROA). Based on the results of R2 the independent variable Accounts receivable turnover and inventory turnover have an effect of 80.1% on the dependent variable that is Return on Assets (ROA), while the remaining 19.9%, is influenced by other variables not examined in the study.
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Kurnia, Meidita, and Hendra Gunawan. "Pengaruh Perputaran Modal Kerja dan Perputaran Persediaan Terhadap Profitabilitas Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 5, no. 2 (October 30, 2021): 67–77. http://dx.doi.org/10.30871/jama.v5i2.2693.

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This study aims to test whether working capital turnover has a negative effect on profitability and inventory turnover has a positive effect on the profitability of property and real estate sector companies listed on the IDX for the 2014-2018 period. This study has one dependent variable, namely profitability and five independent variables, namely working capital turnover, inventory turnover, asset turnover, short-term bank loans, liquidity and mark up. The sampling method used the cross-sectional technique, with a sample of 210 companies in the 5 years of the study. The results of the study found that working capital turnover has a negative effect and inventory turnover has a positive effect, asset turnover has a positive effect, short-term bank loans have a negative effect, while liquidity and mark-up have a negative effect on company profitability. This shows that the lower the working capital turnover of a company, the lower the company's profitability, the smaller the inventory turnover rate, the higher the company's profitability, the higher the asset turnover, the better the company's ability to generate profits, the higher the company's short-term debt. the lower the company's profitability, the higher the liquidity and mark-up, the more difficult the company's ability to generate high profits.
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Utiarahman, Nurnaningsih. "Analisis Perputaran Persediaan Terhadap Kas Pada Perusahaan PT. Rocky Mitra Bangunan." Gorontalo Management Research 1, no. 1 (April 1, 2018): 1. http://dx.doi.org/10.32662/gomares.v1i1.114.

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This research has a purpose to know the effect of inventory turnover to cash. Secondary data used in this research in the form of company financial statements of PT. Rocky Mitra Building period 2011-2013. Analytical methods used are qualitative and quantitative. The result of analysis from this research is inventory turnover can influence cash. The amount of inventory makes the cash reduced but if the inventory turnover also increases the amount of sales rose (cash sales) then the cash return will be faster
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Rachmawati, Windasari, and Vinsensia Retno Widi Wisayang. "ANALISIS PENGARUH ASSETS DAN MANAJEMEN INVENTORY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTING DI BURSA EFEK INDONESIA 2010 - 2012." Jurnal Ekonomi dan Bisnis 19, no. 1 (January 11, 2018): 99. http://dx.doi.org/10.30659/ekobis.19.1.99-110.

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This research aims to learn the effect of the values of the quick ratio, turnover asset, return on aset, and inventory turnover toward net profit before taxes in the food and beverage indusry in Jakarta Stock Exchange (Indonesia) in 2012 - 2013. The approach used is qualitative approach with multiple regression. Based on the analysis described previously, it can be concluded that from the independent variable of turnoverasset, retunt on assets and inventory turnover partially have positive and significant impact on Ebit of Profit. this proves the previous studies that management of assets and inventoy affect earning before tax (EBIT). From the analysis ATR, ROA, and ITO have effects on Ebit or Profit. Som the employers of company are advised to keep ATR, ROA and ITR to remain high in order to get higher profits. Keywords : assets, stocks, earnings before tax
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Wulandari, Novita, and Iman Lubis. "Influence of Receivables Turnover and Inventory Turnover to Profitability PT Kimia Farma (Persero) Tbk." Indonesian Financial Review 1, no. 2 (March 4, 2022): 114–32. http://dx.doi.org/10.55538/ifr.v1i2.9.

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This study aims to determine the effect of receivables turnover (RTO) and inventory turnover (ITR) on profitability (ROA). The method used in this study is a quantitative method by taking the financial statements of PT Kimia Farma (Persero) Tbk this study uses descriptive statistical analysis, classical assumption test, predictive multiple regression predictive hypothesis testing, and coefficient of determination with SPSS Version 22 software. < t-table 2.44691 with a significant value of 0.288 > 0.05 on profitability (ROA) and Inventory Turnover (ITR) partially has no significant effect where t-count 0.149 < t-table 2.44691 with a significant value of 0.887 > 0.05 on profitability (ROA). Simultaneously Accounts Receivable and Inventory Turnover has no effect where F-count 1.563 < F-table 5.14 with a significant level of 0.284 > 0.05.
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47

OLHAGER, JAN, and BIRGER RAPP. "Set-up reduction and inventory turnover rate." International Journal of Production Research 29, no. 1 (January 1991): 95–105. http://dx.doi.org/10.1080/00207549108930050.

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48

Andiny, Intan Suci. "Pertumbuhan Laba Melalui Harga Saham sebagai Variabel Intervening: Inventory Turnover, Ukuran Perusahaan dan Kebijakan Dividen." Journal of Business and Economics (JBE) UPI YPTK 5, no. 3 (September 30, 2020): 33–39. http://dx.doi.org/10.35134/jbeupiyptk.v5i3.117.

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Penelitian ini adalah untuk menguji pertumbuhan laba melalui harga saham sebagai variabel intervening inventory turnover,ukuran perusahaan dan kebijakan dividen. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Cara penentuan samplel dalam penelitian ini menggunakan metode puposive sampling sehingga dari 193 populasi diperoleh sampel sebanyak 37 perusahaan. Data pada penelitian ini dianalisis dengan teknik analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa inventory turnover,ukuran perusahaan, berpengaruh signifikan terhadap harga saham. Kebijakan dividen tidak berpengaruh signifikan terhadap harga saham. Inventory turnover,ukuran perusahaan, dan kebijakan dividen berpengaruh signifikan terhadap pertumbuhan laba.harga saham tidak berpengaruh terhadap pertumbuhan laba. Inventory turnover,ukuran perusahaan, dan kebijakan dividen tidak berpengaruh signifikan terhadap pertumbuhan laba melalui harga saham sebagai variabel intervening.
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49

Andiny, Intan Suci. "Pertumbuhan Laba Melalui Harga Saham sebagai Variabel Intervening: Inventory Turnover, Ukuran Perusahaan dan Kebijakan Dividen." Journal of Business and Economics (JBE) UPI YPTK 4, no. 2 (May 31, 2019): 65–70. http://dx.doi.org/10.35134/jbeupiyptk.v4i2.118.

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Penelitian ini adalah untuk menguji pertumbuhan laba melalui harga saham sebagai variabel intervening inventory turnover,ukuran perusahaan dan kebijakan dividen. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Cara penentuan samplel dalam penelitian ini menggunakan metode puposive sampling sehingga dari 193 populasi diperoleh sampel sebanyak 37 perusahaan. Data pada penelitian ini dianalisis dengan teknik analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa inventory turnover,ukuran perusahaan, berpengaruh signifikan terhadap harga saham. Kebijakan dividen tidak berpengaruh signifikan terhadap harga saham. Inventory turnover,ukuran perusahaan, dan kebijakan dividen berpengaruh signifikan terhadap pertumbuhan laba.harga saham tidak berpengaruh terhadap pertumbuhan laba. Inventory turnover,ukuran perusahaan, dan kebijakan dividen tidak berpengaruh signifikan terhadap pertumbuhan laba melalui harga saham sebagai variabel intervening.
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50

Nusbantoro, Ariwan Joko. "ANALISIS RASIO KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTED DI BURSA EFEK INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no. 1 (March 31, 2015): 23. http://dx.doi.org/10.19184/jauj.v9i1.1231.

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This research aims to examine the effect of Current Ratio, Debt to Equity Ratio, Inventory Turnover, and Total Assets Turnover to Return on Equity of Food and Beverage companies, Listed on Indonesian Stock Exchange. The data were data from 2003 to 2008, containing a sample of 15 companies. A purposive sampling method was employed generating a total of 63 observations. Multiple Linear Regression Analysis is used to test hypotheses. The Results show that Current Ratio, Inventory Turnover, and Total Assets Turnover are significantly influenced Return on Equity leading to accept the proposed hypotheses. Debt to Equity Ratio has negative and significant influence on return on equity but it was in opposite direction. Keywords: Current Ratio or Working Capital Ratio, Debt to Equity Ratio, Inventory Turnover, Total Assets Turnover, and Return on Equity.
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