PENGARUH INVENTORY TURNOVER DAN RECEIVABLE TURNOVER TERHADAP FINANCIAL PERFORMANCE : Studi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014

Permana, Tomy Surya (2016) PENGARUH INVENTORY TURNOVER DAN RECEIVABLE TURNOVER TERHADAP FINANCIAL PERFORMANCE : Studi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh inventory turnover dan pengaruh receivable turnover terhadap financial performance ditinjau dari tingkat likuiditas pada sektor makanan minuman di Bursa Efek Indonesia. Populasi dari penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia sebanyak 16 perusahaan. Sampel ditentukan berdasarkan purposive sampling sebanyak 13 sampel perusahaan. Data sekunder dikumpulkan dari website Bursa Efek Indonesia berupa laporan keuangan dari tahun 2010-2014. Pengujian hipotesis pada penelitian ini menggunakan metode regresi data panel. Dari hasil pengujian hipotesis terdapat pengaruh positif inventory turnover dan receivable turnover terhadap financial performance ditinjau dari tingkat likuiditas pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama tahun 2010-2014. Artinya adalah apabila perputaran persediaan dan receivable turnover naik maka diprediksi akan meningkatkan financial performance ditinjau dari tingkat likuiditas. Kata kunci : Inventory Turnover, Receivable Turnover, Likuiditas This report aims to know the influence of inventory turnover and receivable turnover to financial performance in terms of liquidity level to the sector food drink at the Indonesian stock exchange. The population of the study this is a company food and beverage enrolled in Indonesia stock exchange about 16 company. It depends on purposive sampling sample about 13 company. Secondary data was collected website the Indonesian stock exchange of financial report from year 2010-2014. The testing of hypotheses to research this uses the method regression data panel. The results of the testing of hypotheses there is a positive influence inventory turnover and receivable turnover to financial performance in terms of the liquidity to companies food and beverage enrolled in Indonesia stock exchange for years 2010-2014. It means that when gyrations inventories and receivable turnover up so it will increase financial performance in terms of liquidity level. Keyword : Inventory Turnover, Receivable Turnover, Liquidity

Item Type: Thesis (S1)
Additional Information: No. Panggil : S PEA PER p-2016; Pembimbing : I. Ikin Solikin
Uncontrolled Keywords: Inventory Turnover, Receivable Turnover, Likuiditas
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Mrs. Neni Sumarni
Date Deposited: 13 Mar 2017 07:40
Last Modified: 13 Mar 2017 07:40
URI: http://repository.upi.edu/id/eprint/23160

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