PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TARHADAP PROFITABILITAS PADA PT. ALAM SUTERA REALTY TBK PERIODE 2010-2019

SUBHAN

Abstract

The purpose of this study is to see the effect of cash turnover, accounts receivable turnover and inventory turnover, on profitability at the company PT. Alam Sutera Realty Tbk which is listed on the Indonesia Stock Exchange for the period 2010-201. Partial research results Cash turnover has no effect on profitability at PT. Alam Sutera Realty Tbk for the 2010-2019 period based on the results of the t test shows that the t value < t table or 0.657 < 2.447 with a significant value greater than alpha or 0.536 > 0.05. In Partial Accounts Receivable Turnover has an effect on Profitability at PT. Alam Sutera Realty Tbk for the 2010-2019 period based on the results of the t-test showed that the t-count > ttable or 2.805 > 2.447 with a significant value less than alpha or 0.031 <0.05. Partially, inventory turnover has no effect on profitability at PT. Alam Sutera Realty Tbk for the 2010-2019 period based on the results of the t test shows that the t value < t table or -0.126 < -2.447 with a significant value greater than alpha or 0.904 > 0.05. And Simultaneously Cash Turnover, Accounts Receivable Turnover and Inventory Turnover affect Profitability at PT. Alam Sutera Realty Tbk period 2010-2019 based on the results of the F test shows that the calculated F value > F table or 5.854 > 4.7570 with a significant value less than alpha or 0.007 < 0.05. The magnitude of the simultaneous influence between cash turnover, turnover Accounts Receivable and Inventory Turnover to Profitability is 65.8% and the remaining 34.2 is determined by other variables.