Analisis Pengaruh Siklus Konversi Kas, Pertumbuhan Penjualan, Ukuran Perusahaan, dan Rasio Hutang Terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia

Bertha, Bertha (2012) Analisis Pengaruh Siklus Konversi Kas, Pertumbuhan Penjualan, Ukuran Perusahaan, dan Rasio Hutang Terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

This research aims on analyzing components of working capital management effecting profitability which is measured by ROA (return on asset). The components of working capital management in this research are cash conversion cycle, firm size, sales growth, debt ratio. The research object is companies listed in Indonesian Stock Exchange in the period of 2006 until period of 2010. Using the purposive sampling method, samples that meet the requirements are 65 firms or 325 observations data. This research uses multiple regression method to analyze the effect of independent variables on dependent variable. The data are then analyzed using statistical package for social sciences (SPSS). The result indicates that cash conversion cycle and sales growth have no significant effect on firms’ profitability, while firm size and debt ratio have a negatively significant effect on firms’ profitability. Keywords: return on asset, cash conversion cycle, firm size, sales growth, debt ratio.

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