Analisis Perputaran Kas terhadap Profitabilitas pada Perusahaan Subsektor Makanan dan Minuman di Bursa Efek Indonesia

Abstract

All companies will certainly do everything possible to make a profit. It is a problem for the company if its profitability does not increase every year, therefore this research departs with the aim of knowing the effect of cash turnover on the profitability of a company. There are 24 companies as a population, all of which come from manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2017-2019. The sample was determined as many as 17 companies using purposive sampling technique. The data collection technique was carried out by studying documentation, the data was then analyzed through simple linear regression. This study resulted in a significance value of 0.201 > 0.05 and the t value also shows tcount of -1.296 < ttable of 2.010, so it can be concluded that cash turnover has no effect on profitability.

Pengaruh Perputaran Kas, Struktur Modal, Pertumbuhan Laba dan Ukuran Perusahaan Terhadap Profitabilitas

“…Tingkat perputaran kas dianggap sebagai ukuran efisiensi dalam penggunaan kas. Oleh karena itu, perusahaan membutuhkan kas baik untuk membiayai operasional sehari-hari maupun untuk melakukan investasi baru dalam aset tetap Saminja & Imran, (2022)…”