WORKING CAPITAL TURNOVER, OPERATIONAL COST RATIO, AND INVENTORY TURNOVER ON COMPANY PERFORMANCE

Authors

  • Ajeng Eka Pratama STIE Widya Gama Lumajang
  • Muhaimin Dimyati STIE Mandala Jember
  • Yanna Eka Pratiwi Universitas merdeka Surabaya

DOI:

https://doi.org/10.30741/assets.v4i1.566

Keywords:

working capital turnover, operational cost ratio, inventory turnover, company performance

Abstract

This study aims to determine the effect of working capital turnover, operational cost ratio, inventory turnover on the performance of UD. Firmansyah. The data used are the financial statements for the period 2015-2018. The data obtained were analyzed using multiple linear regression. The number of samples used was 48 samples. Partially the results show that working capital turnover and inventory turnover do not have a significant effect on company performance, while the ratio of operating costs has a significant effect on company performance. Meanwhile, simultaneously the research shows that working capital turnover, operational cost ratio, and inventory turnover have a significant effect on company performance. The coefficient of determination in this study is 0.165, which means that 16.5% of the company's performance can be explained by working capital turnover, operational cost ratio, and inventory turnover variables. At the same time, the remaining 83.5% is explained by other factors not included in this study.

Downloads

Download data is not yet available.

References

Halim, A. (2015) . Manajemen Keuangan Bisnis: Konsep Dan Aplikasinya. Jakarta: Mitra Wacana Media.
Adnyana, C. S., & Suardana, K. A. (2016). Pengaruh Biaya Operasional-Pendapatan Operasional, Pertumbuhan Aset Dan Non Performing Loan Terhadap Return On Asset. E-jurnal Akuntansi Universitas Udayana.
Ernawati, F. (2015). Pengaruh Biaya Operasional Terhadap Laba Bersih Dengan Perputaran Persediaan Sebagai Variabel Pemoderasi. Jurnal Ilmu Dan Riset Manajemen. 4(9).
Kusumo, C.Y., & Darmawan, A. (2018). Pengaruh Perputaran Modal Kerja, Ukuran Perusahaan, Dan Diversifikasi Terhadap Profitabilitas. Jurnal Akuntansi Bisnis. 57(1). 83-89.
Kuswadi. (2005). Meningkatkan Laba Melalui Pendekatan Akuntansi Keuangan Dan Akuntansi Biaya. PT Alex Media Komputindo.
Lemiyana., & Litriani, E. (2016). Pengaruh NPF, FDR, BOPO Terhadap Retrun On Asset Pada Bank Umum Syariah. I-Economic.
Mega, U.S. (2016). Peran Knowledge Sharing Dalam Memperkuat Pengaruh Kompetensi Dan Rotasi Kerja Untuk Meningkatkan Kinerja SDM.
Nuraini, S. A., Hidayati, K., & Rosyafah, S. (2015). Pengaruh Perputaran Modal Kerja Terhadap Retrun On Asset. Jurnal Akuntansi UBHARA.
Rahayu, E., & Susilowibowo, J. (2014). Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Perusahaan Manufaktur. Jurnal Ilmu Manajemen.
Setyawan. A. I. (2009). Pengaruh Peputaran Modal Kerja (Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan) Terhadap Profitabilitas.
Setyawan. A. I. (2009). Pengaruh Peputaran Modal Kerja (Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan) Terhadap Profitabilitas.
Siswanto. (2010). Analisis Pengaruh Perputaran Modal Kerja Terhadap Return On Asset (ROA) Pada Perusahaan-Perusahaan Real Estate dan Property yang Terdaftar Di Bursa Efek Indonesia. SP- Accountacy.
Sugiyono. (2015). Metode Penelitian Dan Pengembangan (Research And Development/R&D). Bandung: Alfabet.
Sugiyono. (2018). Metode Penelitian Bisnis. Bandung: Alfabeta

Downloads

Published

2020-01-31