PENGARUH INVENTORIY TURNOVER IN DAYS, AVERAGE COLLECTION PERIOD, AVERAGE PAYABLE PERIOD DAN CURRENT RATIO TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI INDONESIA (STUDI PADA SEKTOR PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BEI PERIODE 2006-2010)
Daftar Isi:
- ABSTRACT Muhammad Faizal 2012: Effect of Inventory Turnover in Days, Average Collection Period, Average Payable Period and Current Ratio on Profitability of Manufacturing in Indonesia. (Studies on Various Industry Sectors Listed in Indonesia Stock Exchange 2006-2010. The lecturers advisors: Agung Dharmawan Buchdadi S.T, M.M and Gatot Nazir Ahmad M.si. The purpose of this study are: 1) analyze the effect of inventory turnover in days, average collection period, average payable period and current ratio on profitability of manufacturing companies are listed on the Indonesia Stock Exchange during the period 2006-2010. The data used are secondary data obtained from financial statement. The sampling technique used purposive sampling. Sample in the study were 36 companies. The analysis in this study is an analysis of panel data with interpretation of random effect approach. The result of the approach is proven that the inventory turnover in days, average collection period, average payment period is a significant negative effect on the profitability of manufacturing companies in Indonesia, but unlike current ratio in this study that no significant positive effect on corporate profitability. Key words: profitability, working capital