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description Journal article public Pendidikan Ekonomi

Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Tingkat Profitabilitaspada Kud Pratama Jaya Kecamatan Singingi Kabupaten Kuantan Singingi (Riau)

Lovelly Dwinda Dahen, Citra Ramayani, Ria Anggraini
Published 2014

Abstract

This study aims to analyze the influence of cash turnover , receivables turnover and inventory turnover to the level of profitability in KUD Pratama Jaya subdistrict singing Kuantan district Singingi ( Riau ) type of research is a quantitative approach , the processed secondary data obtained directly from KUD Pratama Jaya form of financial statements 2003 -20 012 . The analytical method used is multiple linear regression , F test and t test . Test results obtained by partial hypothesis , cash turnover significant effect on profitability ( 0.049 < α = 0.05 ) . Accounts receivable turnover has no significant effect on profitability ( 0.143 > α = 0.05 ) . Inventory turnover significant effect on profitability ( 0.044 < α = 0.05 ) . Testing hypotheses simultaneously , cash turnover , accounts receivable turnover , inventory turnover and significant effect on profitability ( 0.002 < α = 0.05 ) . and the results of this study showed that 89.5 % variabek profitability is affected by the independent variable , while the remaining 10.5 % is influenced by other variables that are not counted in this study

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