{"title":"现金周转率、应收账款周转率、存货周转率、流动比率和负债权益比对盈利能力的影响","authors":"Rezana Intan Amanda","doi":"10.32424/JORIM.V2I2.66","DOIUrl":null,"url":null,"abstract":"The purpose of this research is to analyze the impact of Cash Turnover, ReceivableTurnover, Inventory Turnover, Current Ratio and Debt to Equity Ratio to Profitability. Thesample in this study is the Basic Chemical Industry Sector at the Indonesia Stock Exchangein 2013-2017. Population of the research is the Basic Chemical Industry Sector on IDXfinancial report which is taken with certain criteria. The number of samples in this study wasdetermined based on Purposive Sampling method, and determined the number of samplesas much as 8 company. Based on the results and data analysis using step regression(helped by software SPSS.16 for windows) shows that Cash Turnover has no impact toProfitability, Receivable Turnover has no impact to Profitability, Inventory Turnover has noimpact to Profitability, Current Ratio has a positive and signification impact to Profitability,Debt to Equity Ratio has no impact to Profitability.","PeriodicalId":33207,"journal":{"name":"Journal of Research in Management","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2019-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"27","resultStr":"{\"title\":\"The Impact Of Cash Turnover, Receivable Turnover, Inventory Turnover, Current Ratio And Debt To Equity Ratio On Profitability\",\"authors\":\"Rezana Intan Amanda\",\"doi\":\"10.32424/JORIM.V2I2.66\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this research is to analyze the impact of Cash Turnover, ReceivableTurnover, Inventory Turnover, Current Ratio and Debt to Equity Ratio to Profitability. Thesample in this study is the Basic Chemical Industry Sector at the Indonesia Stock Exchangein 2013-2017. Population of the research is the Basic Chemical Industry Sector on IDXfinancial report which is taken with certain criteria. The number of samples in this study wasdetermined based on Purposive Sampling method, and determined the number of samplesas much as 8 company. Based on the results and data analysis using step regression(helped by software SPSS.16 for windows) shows that Cash Turnover has no impact toProfitability, Receivable Turnover has no impact to Profitability, Inventory Turnover has noimpact to Profitability, Current Ratio has a positive and signification impact to Profitability,Debt to Equity Ratio has no impact to Profitability.\",\"PeriodicalId\":33207,\"journal\":{\"name\":\"Journal of Research in Management\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-07-03\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"27\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Research in Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32424/JORIM.V2I2.66\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Research in Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32424/JORIM.V2I2.66","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 27
摘要
本研究的目的是分析现金周转率、应收账款周转率、存货周转率、流动比率和负债权益比对盈利能力的影响。本研究以2013-2017年印尼证券交易所基础化工板块为样本。本研究的人口是基础化学工业部门对idx财务报告，这是采取了一定的标准。本研究的样本数量采用目的性抽样法确定，确定的样本数量多达8家公司。基于逐步回归分析(借助于SPSS.16 for windows软件)的结果和数据分析表明，现金周转率对盈利能力没有影响，应收账款周转率对盈利能力没有影响，库存周转率对盈利能力没有影响，流动比率对盈利能力有积极和显著的影响，负债权益比率对盈利能力没有影响。
The Impact Of Cash Turnover, Receivable Turnover, Inventory Turnover, Current Ratio And Debt To Equity Ratio On Profitability
The purpose of this research is to analyze the impact of Cash Turnover, ReceivableTurnover, Inventory Turnover, Current Ratio and Debt to Equity Ratio to Profitability. Thesample in this study is the Basic Chemical Industry Sector at the Indonesia Stock Exchangein 2013-2017. Population of the research is the Basic Chemical Industry Sector on IDXfinancial report which is taken with certain criteria. The number of samples in this study wasdetermined based on Purposive Sampling method, and determined the number of samplesas much as 8 company. Based on the results and data analysis using step regression(helped by software SPSS.16 for windows) shows that Cash Turnover has no impact toProfitability, Receivable Turnover has no impact to Profitability, Inventory Turnover has noimpact to Profitability, Current Ratio has a positive and signification impact to Profitability,Debt to Equity Ratio has no impact to Profitability.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
