PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PORFITABILITAS PERUSAHAAN

Abstract

This research aimed to find out the effect of cash flow, accounts receivable turnover, and supply flow as independent variables, on profitability (ROA) as the dependent variable of Trading companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. The research explained the cause-effect relationship between variables. Moreover, the population was Trading companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. The data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 24 companies as the sample. Furthermore, the data analysis technique used multiple linear regression with SPSS 26. The result concluded that cash flow did not affect the profitability of Trading companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. On the other hand, accounts receivable turnover had a positive and significant effect on the profitability of Trading companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. Likewise, supply flow had a positive and significant effect on the profitability of Trading companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021.