The effect of working capital turnover, receivables turnover, inventory turnover and payables turnover toward profitability of fast-moving consumer goods companies listed on the Indonesia Stock Exchange

Kelly, Kelly (2022) The effect of working capital turnover, receivables turnover, inventory turnover and payables turnover toward profitability of fast-moving consumer goods companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is conducted with the purpose to analyze whether Working Capital Turnover, Receivables Turnover, Inventory Turnover, and Payables Turnover have significant impact on Return on Assets in Fast-Moving Consumer Goods Companies listed on the Indonesia Stock Exchange from 2017 to 2021. The independent variables used in this research are Working Capital Turnover, Receivables Turnover, Inventory Turnover, and Payables Turnover. The dependent variable of this research is Return on Assets. The research method used in this research is a quantitative method using secondary data from the financial reports of Fast-Moving Consumer Goods companies listed on the Indonesia Stock Exchange from 2017 to 2021. The data analysis method used in this research multiple linear regression processed through SPSS 26. The sampling method in this research is purposive sampling technique, 23 companies are chosen resulting to 115 observations. The result from this research shows that Working Capital Turnover partially has significant impact toward Return on Assets. Meanwhile, Receivables Turnover, Inventory Turnover, and Payables Turnover partially have insignificant impact toward Return on Assets. Simultaneously, Working Capital Turnover, Receivables Turnover, Inventory Turnover, and Payables Turnover have significant impact toward Return on Assets. / Penelitian ini dilakukan dengan tujuan untuk menganalisis apakah Perputaran Modal Kerja, Perputaran Piutang, Perputaran Persediaan dan Perputaran Utang memiliki efek signifikan terhadap Tingkat Pengembalian Aset pada perusahaan barang konsumen yang bergerak cepat yang terdaftar di Bursa Efek Indonesia dari tahun 2017 sampai 2021. Variabel independen yang digunakan dalam penelitian ini adalah Perputaran Modal Kerja, perputaran Piutang, perputaran Persediaan dan Perputaran Utang. Variabel dependen yang digunakan dalam penelitian ini adalah Tingkat Pengembalian Aset. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan data sekunder dari laporan keuangan perusahaan barang konsumen yang bergerak cepat yang terdaftar di Bursa Efek Indonesia dari tahun 2017 sampai 2021. Metode analisis data yang digunakan pada penelitian ini adalah regresi linear berganda yang diproses melalui SPSS 26. Metode pemilihan sampel pada penelitian ini menggunakan teknik purposive sampling, 23 perusahaan terpilih sehingga menghasilkan 115 objek pengamatan. Hasil penelitian ini menunjukkan Perputaran Modal Kerja memiliki efek signifikan terhadap Tingkat Pengembalian Aset. Sedangkan, Perputaran Piutang, Perputaran Persediaan dan Perputaran Utang secara parsial memiliki efek insignifikan terhadap Tingkat Pengembalian Aset. Secara simultan, Perputaran Modal Kerja, Perputaran Piutang, Perputaran Persediaan dan Perputaran Utang memiliki efek signifikan terhadap Tingkat Pengembalian Aset.

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