PENGARUH PERTUMBUHAN PENJUALAN, LIKUIDITAS DAN PERPUTARAN KAS TERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Subsektor Konstruksi dan Bangunan Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018)
Daftar Isi:
- The research about profitability and many factors which influence had been done more. Based on the analyzed of the previous research regarding the influence of the variables sales growth, liquidity and cash turnover on profitability showed the inconsisten result. Thus, researchers are interested in reexamining the sales growth, liquidity and cash turnover and their influence on profitability. The purpose of this research is to test and analyze the influence of sales growth, liquidity and cash turnover on profitability in companies subsector construction and building companies listed in the Indonesia Stock Exchange period 2014-2018. Profitability is proxied by ROA, liquidity is proxied by Current Ratio and Cash turnover is proxied by Cash turnover Ratio. The number of samples used in this research is 50 samples, sample data obtained through documentation techniques (archive) and sample selection methode using purposive sampling. The analysis method used is multiple linear regression analysis with a 5% significance level supported by SPSS application software. The results of the research show that the variable liquidity have a significant effect on profitability. While the varibles sales growth and cash turnover have no effect on profitability . Keywords: profitability, sales growth, liquidity and cash turnover The research about profitability and many factors which influence had been done more. Based on the analyzed of the previous research regarding the influence of the variables sales growth, liquidity and cash turnover on profitability showed the inconsisten result. Thus, researchers are interested in reexamining the sales growth, liquidity and cash turnover and their influence on profitability. The purpose of this research is to test and analyze the influence of sales growth, liquidity and cash turnover on profitability in companies subsector construction and building companies listed in the Indonesia Stock Exchange period 2014-2018. Profitability is proxied by ROA, liquidity is proxied by Current Ratio and Cash turnover is proxied by Cash turnover Ratio. The number of samples used in this research is 50 samples, sample data obtained through documentation techniques (archive) and sample selection methode using purposive sampling. The analysis method used is multiple linear regression analysis with a 5% significance level supported by SPSS application software. The results of the research show that the variable liquidity have a significant effect on profitability. While the varibles sales growth and cash turnover have no effect on profitability . Keywords: profitability, sales growth, liquidity and cash turnover