THE EFFECT OF WORKING CAPITAL TURNOVER, TURNOVERCASH, RECEIVABLES TURNOVER ON PROFITABILITY WITH DIVIDEND POLICY AS A MODERATION VARIABLE IN CHEMICAL SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020-2023 PERIOD

M. Tabrani, Dedi Alfian, Yudi Febriansyah, Donny Firmansyah, L. Hendrayani, M. Khaddafi, Indrayani Muammar, Khaddafi
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Abstract

Each company is established for an unlimited period of time or according to the company's ability to maintain the viability of its activities. To realize this, the company must optimize the achievement of profits or profits in order to maintain the company's activities, both short and long term. Profit is an indicator of a company's performance, continuously increasing profit growth can give a positive signal to a company. With profits that grow positively, it is hoped that it will be able to increase the company's profits. The purpose of this research was to analyze the effect of working capital turnover, cash turnover, accounts receivable turnover to profitability dividend policy as moderation variables in chemical sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample used in this research was the entire population of 11 companies. In this research, the sampling technique used is non-probability sampling with the technique taken is saturated sampling (census). The research method uses the associative method with a quantitative approach with analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS Version 4.0 program. The results of this research state that the working capital turnover variable has a positive and significant effect on profitability. Cash Turnover variable has a positive and significant impact on Profitability. Receivable Turnover variable has a positive and significant effect on Profitability. The dividend policy variable has a positive and significant effect on profitability. 
营运资金周转率、现金周转率、应收账款周转率对盈利能力的影响,股息政策作为调节变量在印度尼西亚证券交易所上市的化工子行业公司2020-2023年期间
每个公司的成立都是不受时间限制的,或者是根据公司维持其活动可行性的能力来决定的。为了实现这一点,公司必须优化利润或利润的实现,以维持公司的活动,无论是短期还是长期。利润是公司业绩的一个指标,不断增加的利润增长可以给公司一个积极的信号。随着利润正增长,希望它能增加公司的利润。本研究的目的是分析营运资金周转率,现金周转率,应收账款周转率对盈利能力股息政策的影响作为调节变量在印尼证券交易所上市的化工子行业公司在2020-2023年期间。本研究中使用的样本是11家公司的全部人口。本研究采用的抽样技术为非概率抽样,采用的抽样技术为饱和抽样(普查)。研究方法使用关联方法和定量方法,分析偏最小二乘(PLS)分析技术与SmartPLS 4.0版本程序。本研究结果表明营运资金周转率变量对盈利能力有显著的正向影响。现金周转率变量对盈利能力有显著的正向影响。应收账款周转率变量对盈利能力有显著的正向影响。股利政策变量对盈利能力有显著的正向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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