Pengaruh Periode Pembayaran Hutang Usaha Terhadap Profitabilitas Perusahaan Pada Perusahaan Industri Barang Konsumsi Dan Industri Dasar & Kimia Yang Terdaftar di BEI Periode 2008-2011
| Main Authors: | , PRATIWI HARTATI, , Prof. Dr. SLAMET SUGIRI, M.B.A., Ak., C.M.A. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/120037/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60044 |
Daftar Isi:
- This study aimed to examine whether there are differences between the accounts payable payment period different industries and to examine the effect of the payable period of the company's profitability. This study uses Return on Assets (ROA) as a measure of profitability. The study took samples as many as 24 companies in the consumer goods industry and 30 companies in basic industries and chemical industries listed in BEI in the period 2008-2011. Each industry is analyzed and then compared to see the effect on profitability. The results showed that there is a difference between the payable period between the consumer goods industry and chemical industry base. Payables period has no effect on the profitability of the company in the consumer goods industry and basic industries and chemical industries, the effect is not significant because every industry is free to use a different strategy of capital, as well as the amount payable which is smaller than the total purchases so that payable period does no effect profitability.