Analisis Pengaruh Rasio Modal Kerja, Rasio Cepat, Rasio Aktiva Lancar Terhadap Total Aktiva, Rasio Aktiva Lancar Terhadap Penjualan, Rasio Perputaran Modal Kerja, Rasio Perputaran Persediaan, Rasio Perputaran Piutang, dan Rasio Perputaran Kas Terhadap Profitabilitas

Hayanto, Hayanto (2012) Analisis Pengaruh Rasio Modal Kerja, Rasio Cepat, Rasio Aktiva Lancar Terhadap Total Aktiva, Rasio Aktiva Lancar Terhadap Penjualan, Rasio Perputaran Modal Kerja, Rasio Perputaran Persediaan, Rasio Perputaran Piutang, dan Rasio Perputaran Kas Terhadap Profitabilitas. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

This research aims on analyzing the effect of working capital ratio, acid test ratio, current assets to total assets ratio, current assets to sales ratio, working capital turnover ratio, inventory turnover ratio, debtors turnover ratio and cash turnover ratio on profitability which is measured by ROI (return on investment). The research population is financial report of 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 version 17th (SPSS 17). The result indicates that working capital ratio and working capital turnover ratio have a negatively significant effect on firms’ profitability, while acid test ratio and debtors turnover ratio have a positively significant effect on firms’ profitability. The result also indicates current assets to total assets ratio, current assets to sales ratio, inventory turnover ratio, and cash turnover ratio did not have any significant effect on firms’ profitability. Keywords: return on investment , working capital ratio, acid test ratio, current assets to total assets ratio, current assets to sales ratio, working capital turnover ratio, inventory turnover ratio, debtors turnover ratio and cash turnover ratio.

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