PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN KAS, CR, DER TERHADAP PROFITABILITAS PADA PT NAMPAR NOS

Abstract

This research aims to determine the influence of inventory turnover, cash turnover, current ratio, and debt to equity ratio on profitability. The population of this research is PT Nampar Nos Kabupaten Manggarai. In this research does not use sampling technique because this research is case stud. The data used is the financial statements of PT Nampar Nos from 2007 to 2016. The analysis method used is multiple linear regression analysis with using tools of SPSS application (Statistical Product an Service Solutions) version 23.The results showed that F test of variable inventory turnover, cash turnover, current ratio and debt to equity ratio have significant influence on profitability. The result of t test partially shows that inventory turnover has positive and significant influence to profitability. Cash turnover has a negative and significant influence on profitability. Current ratio has no significant influence on profitability. Debt to equity ratio has no significant influence on the profitability of PT Nampar Nos Kabupaten Manggarai. Based on the partial determination coefficient test known that the dominant variable on profitability is the inventory turnover variable at PT Nampar Nos.
Keywords: inventory turnover, cash turnover, current ratio, debt to equity ratio, profitability.