Pengaruh Ukuran dan Cash Conversion Cycle Terhadap Profitabilitas Perusahaan
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Date
2017-07-27
Authors
Telly, Beby Rama
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
This study aims to analyze the effect of firm size and Cash Conversion Cycle on
profitability at manufacturing companies listed on the Indonesia Stock Exchange
which publishes financial statements in 2013-2015. Company size and Cash
Conversion Cycle become independent variable, while the dependent variable is
profitability measured by ROA (Return On Asset) Sugiono (2009). Hypothesis
proposed in this research is company size influence to profitability and Cash
Corversion Cycle influence to profitability. This research data is obtained from
the company's financial statements taken from Indonesia Stock Exchange. The
population of this study is a manufacturing company listed on the Indonesia Stock
Exchange during the year 2013 - 2015. Determination of samples using purposive
sampling method and samples obtained as many as 261 companies. The
hypothesis in this study was tested using multiple regression analysis. The results
of the analysis show that the first hypothesis is firm size does not affect the
profitability of the company. The second hypothesis is Cash Conversion Cycle
effect on profitability.
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Keywords
Manajemen Bisnis, Akuntansi Manajerial, Ilmu Ekonomi