The Influence of Asset Turnover and Company Characteristics on Economic Profitability in Restaurant, Hotel and Tourism Sub-Sector Companies Listed on The BEI

Ines Fatikasari, Ilham Ramadhan Ersyafdi, F. Ulfah
{"title":"The Influence of Asset Turnover and Company Characteristics on Economic Profitability in Restaurant, Hotel and Tourism Sub-Sector Companies Listed on The BEI","authors":"Ines Fatikasari, Ilham Ramadhan Ersyafdi, F. Ulfah","doi":"10.47776/mizania.v1i2.244","DOIUrl":null,"url":null,"abstract":"Abstract \n  \nIn the business world, a company must follow economic developments for the sustainability of its business activities. In addition to increasing profits, companies must also increase profitability. One way to assess profitability is economic profitability. Economic profitability is the ability of a company to get the desired profit with the source of capital owned either from foreign capital or own capital. The COVID-19 pandemic that occurred in all countries in the world was able to hit various business fields, such as the restaurant, hotel and tourism sub-sectors. The purpose of this study is to find out what factors can affect the economic profitability of companies in the restaurant, hotel, and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX). The population in this study is the restaurant, hotel and tourism sub-sector companies listed on the Indonesia Stock Exchange for the period 2012-2019. The sample used is 6 companies that have been selected using purposive sampling method. The analysis technique in this study uses multiple linear regression analysis. The result of the research shows that receivables turnover affects economic profitability. Meanwhile, cash turnover, fixed asset turnover, working capital turnover, company growth, and company size do not affect economic profitability. \n  \nKeywords: Economic Profitability; Asset Turnover; Company Characteristic. \n ","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.47776/mizania.v1i2.244","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 3

Abstract

Abstract   In the business world, a company must follow economic developments for the sustainability of its business activities. In addition to increasing profits, companies must also increase profitability. One way to assess profitability is economic profitability. Economic profitability is the ability of a company to get the desired profit with the source of capital owned either from foreign capital or own capital. The COVID-19 pandemic that occurred in all countries in the world was able to hit various business fields, such as the restaurant, hotel and tourism sub-sectors. The purpose of this study is to find out what factors can affect the economic profitability of companies in the restaurant, hotel, and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX). The population in this study is the restaurant, hotel and tourism sub-sector companies listed on the Indonesia Stock Exchange for the period 2012-2019. The sample used is 6 companies that have been selected using purposive sampling method. The analysis technique in this study uses multiple linear regression analysis. The result of the research shows that receivables turnover affects economic profitability. Meanwhile, cash turnover, fixed asset turnover, working capital turnover, company growth, and company size do not affect economic profitability.   Keywords: Economic Profitability; Asset Turnover; Company Characteristic.  
资产周转率和公司特征对北标餐饮、酒店和旅游细分行业上市公司经济盈利能力的影响
在商业世界中,公司必须跟随经济发展以实现其业务活动的可持续性。除了增加利润,公司还必须提高盈利能力。评估盈利能力的一种方法是经济盈利能力。经济盈利能力是指企业在资本来源为外资或自有资本的情况下获得预期利润的能力。在世界各国都发生的新冠肺炎疫情,给餐饮、酒店、旅游等各个行业带来了冲击。本研究的目的是找出哪些因素可以影响在印尼证券交易所(IDX)上市的餐馆、酒店和旅游子行业的公司的经济盈利能力。本研究的人口是2012-2019年期间在印度尼西亚证券交易所上市的餐厅、酒店和旅游子行业公司。样本为6家公司,采用有目的的抽样方法。本研究的分析方法采用多元线性回归分析。研究结果表明,应收账款周转率影响着企业的经济盈利能力。同时,现金周转率、固定资产周转率、营运资金周转率、公司成长性和公司规模对经济盈利能力没有影响。关键词:经济盈利能力;资产周转率;公司的特点。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信