Influence of Receivables Turnover and Inventory Turnover to Profitability PT Kimia Farma (Persero) Tbk

Main Authors: Wulandari, Novita , Lubis, Iman
Format: Article info application/pdf Journal
Bahasa: eng
Terbitan: YPPP AL-AMSI , 2022
Subjects:
Online Access: https://ypppal-amsi.or.id/penelitian/index.php/IFR/article/view/9
https://ypppal-amsi.or.id/penelitian/index.php/IFR/article/view/9/45
Daftar Isi:
  • This study aims to determine the effect of receivables turnover (RTO) and inventory turnover (ITR) on profitability (ROA). The method used in this study is a quantitative method by taking the financial statements of PT Kimia Farma (Persero) Tbk this study uses descriptive statistical analysis, classical assumption test, predictive multiple regression predictive hypothesis testing, and coefficient of determination with SPSS Version 22 software. < t-table 2.44691 with a significant value of 0.288 > 0.05 on profitability (ROA) and Inventory Turnover (ITR) partially has no significant effect where t-count 0.149 < t-table 2.44691 with a significant value of 0.887 > 0.05 on profitability (ROA). Simultaneously Accounts Receivable and Inventory Turnover has no effect where F-count 1.563 < F-table 5.14 with a significant level of 0.284 > 0.05.