Analisis Pengaruh Account Receivable Period, Account Payable Period, Inventory Turnover Period, Cash Conversion Cycle, Leverage, Sales Growth, dan Firm Size Terhadap Profitability pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Agustina, Agustina (2012) Analisis Pengaruh Account Receivable Period, Account Payable Period, Inventory Turnover Period, Cash Conversion Cycle, Leverage, Sales Growth, dan Firm Size Terhadap Profitability pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

This research has a purpose to analyze the effect of account receivable, account payable period, inventory period, cash conversion cycle, firm size, leverage, and sales growth on profitability (ROA). This research object is consist of companies listed in the Indonesia Stock Exchange (IDX). Samples used in this research were selected using purposive sampling method. This research use 64 companies or 320 observation data that published its financial statement on December 31 for the year 2006 until year 2010. The independent variables are account receivable, account payable period, inventory period, cash conversion cycle, firm size, leverage, and sales growth while the dependent variable is on profitability (ROA). The research result indicates that account receivable period, account period, inventory period, cash conversion cycle, and sales growth have no significant effect on profitability (ROA). The result also indicates that firm size and leverage have significant effect on profitability (ROA). Keywords: account receivable, account payable period, inventory period, cash conversion cycle, firm size, leverage, and sales growth on profitability (ROA).

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