PENGARUH CASH CONVERSION CYCLE, LIKUIDITAS DAN FIRM SIZE TERHADAP PROFITABILITAS
This study aims to measure how influential the cash conversion cycle (consisting of average age of inventory, average collection period and average payment period), liquidity (proxied by current ratio) and firm size of profitability (proxied by return on assets). The object of this research is consu...
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doaj-81d929ac0a874c96b74be28b53b7a6b32020-11-25T03:23:27ZengUniversitas Mercu BuanaProfita2086-76622622-19502019-04-0112113014310.22441/profita.2019.v12.01.0102659PENGARUH CASH CONVERSION CYCLE, LIKUIDITAS DAN FIRM SIZE TERHADAP PROFITABILITASNi Luh Putu Widya Giriyani0Lucia Ari Diyani1Akademi Akuntansi Bina InsaniAkademi Akuntansi Bina InsaniThis study aims to measure how influential the cash conversion cycle (consisting of average age of inventory, average collection period and average payment period), liquidity (proxied by current ratio) and firm size of profitability (proxied by return on assets). The object of this research is consumer goods industry with research period 2012-2016. The samples of companies used in this study are six companies that have passed the criteria that have been determined in purposive sampling. The results of research that has been done through the application of IBM SPSS 23 then it can be concluded cash conversion cycle, liquidity and firm size affect simultaneously to profitability. In addition, the test partially explains that the average age of inventory, the average collection period and firm size negatively affect return on assets while the average collection period and current ratio has no effect on return on assets.https://publikasi.mercubuana.ac.id/index.php/profita/article/view/3610cash conversion cycleliquidityfirm sizeprofitability |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Ni Luh Putu Widya Giriyani Lucia Ari Diyani |
spellingShingle |
Ni Luh Putu Widya Giriyani Lucia Ari Diyani PENGARUH CASH CONVERSION CYCLE, LIKUIDITAS DAN FIRM SIZE TERHADAP PROFITABILITAS Profita cash conversion cycle liquidity firm size profitability |
author_facet |
Ni Luh Putu Widya Giriyani Lucia Ari Diyani |
author_sort |
Ni Luh Putu Widya Giriyani |
title |
PENGARUH CASH CONVERSION CYCLE, LIKUIDITAS DAN FIRM SIZE TERHADAP PROFITABILITAS |
title_short |
PENGARUH CASH CONVERSION CYCLE, LIKUIDITAS DAN FIRM SIZE TERHADAP PROFITABILITAS |
title_full |
PENGARUH CASH CONVERSION CYCLE, LIKUIDITAS DAN FIRM SIZE TERHADAP PROFITABILITAS |
title_fullStr |
PENGARUH CASH CONVERSION CYCLE, LIKUIDITAS DAN FIRM SIZE TERHADAP PROFITABILITAS |
title_full_unstemmed |
PENGARUH CASH CONVERSION CYCLE, LIKUIDITAS DAN FIRM SIZE TERHADAP PROFITABILITAS |
title_sort |
pengaruh cash conversion cycle, likuiditas dan firm size terhadap profitabilitas |
publisher |
Universitas Mercu Buana |
series |
Profita |
issn |
2086-7662 2622-1950 |
publishDate |
2019-04-01 |
description |
This study aims to measure how influential the cash conversion cycle (consisting of average age of inventory, average collection period and average payment period), liquidity (proxied by current ratio) and firm size of profitability (proxied by return on assets). The object of this research is consumer goods industry with research period 2012-2016. The samples of companies used in this study are six companies that have passed the criteria that have been determined in purposive sampling. The results of research that has been done through the application of IBM SPSS 23 then it can be concluded cash conversion cycle, liquidity and firm size affect simultaneously to profitability. In addition, the test partially explains that the average age of inventory, the average collection period and firm size negatively affect return on assets while the average collection period and current ratio has no effect on return on assets. |
topic |
cash conversion cycle liquidity firm size profitability |
url |
https://publikasi.mercubuana.ac.id/index.php/profita/article/view/3610 |
work_keys_str_mv |
AT niluhputuwidyagiriyani pengaruhcashconversioncyclelikuiditasdanfirmsizeterhadapprofitabilitas AT luciaaridiyani pengaruhcashconversioncyclelikuiditasdanfirmsizeterhadapprofitabilitas |
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