Analisis Pengaruh Jumlah Hari Persediaan, Jumlah Hari Piutang, Jumlah Hari Hutang, dan Cash Convertion Cycle Terhadap Profitabilitas dengan Current Ratio, Debt Ratio, Size, Financial Assets, dan Growth Sebagai Variabel Kontrol

Hernanda, Melly (2010) Analisis Pengaruh Jumlah Hari Persediaan, Jumlah Hari Piutang, Jumlah Hari Hutang, dan Cash Convertion Cycle Terhadap Profitabilitas dengan Current Ratio, Debt Ratio, Size, Financial Assets, dan Growth Sebagai Variabel Kontrol. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

The main objective of this study is to analysis the effect of number of days inventory, number of days account receivable, number of days account payable, and cash convertion cycle to profitability with current ratio, debt ratio, size, financial assets, and growth as a control variable to manufacturing company listed in Bursa Efek Indonesia (BEI) period 2004-2008. Statistic method that used in this study is multiple regression method. Independent variable that used in this study are number of days inventory, number of days account receivable, number of days account payable, and cash convertion cycle, however the dependent variable is profitability and control variable are current ratio, debt ratio, size, financial assets dan growth. The data that use in this study is the financial statement that published in BEI. The sample of this study are 43 manufacturing company with positive net income for the following 6 years and currency that stated in Indonesian Rupiah. The result of this study indicate that number of days account receivable, number of days inventory, current ratio, and financial assets have a significant relationship with profitability. However, there is no significant relationship between number of days account payable, cash convertion cycle, debt ratio, size and growth to profitability. Keywords: number of days inventory, number of days account receivable, number of days account payable, and cash convertion cycle, profitability, current ratio, debt ratio, size, financial assets, and growth.

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