PENGARUH PERPUTARAN PIUTANG DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABLITAS PADA SUB SEKTOR MAKANAN DAN MINUMAN
Abstract
Profitability is an important element to assess the success of management in managing the company's fundamental financial performance. The purpose of this study is to see whether receivables turnover and sales growth have an effect on profitability. The population in this study is a Manufacturing Company in the Food and Beverage Sub-Sector. Company sample 11 companies selected by using purposive sampling method. Research method using panel regression. Based on the results of the study that accounts receivable turnover has a positive and significant effect on profitability and sales growth has no effect on profitability at the Food and Beverage Sub-Sector Manufacturing Company.
References
Anissa, A. R. (2019). Pengaruh Perputaran Modal Kerja, Pertumbuhan Penjualan Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Retail Yang Terdaftar Di Bursa Efek Indonesia. Riset Manajemen Sains Indonesia, 10(1), 1125–1145.
Bangun, N., Salim, S., & Wijaya, H. (2018). Pengaruh Perputaran Persediaan, Perputaran Piutang Dan Modal Intelektual Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2014 - 2016. Ekonomi, 23(02), 226–239.
Budiman, R. (2018). Rahasia Analisis Fundamental Saham.
Dewi, U. W., & Ananda, F. (2019). Pengaruh Perputaran Piutang , Perputaran Persediaan, Likuiditas, Solvabilitas Terhadap Profitabilitas Pada PT. Semen Padang Periode 2007 - 2016. Acedemic Conference Of Accounting, 1(2), 11–21.
Firman, D. (2018). Pengaruh Perputran Kas Dan Perputran Piutang Terhadap Return On Assets Pada Perusahaan Keramik Yang Terdaftar Di Bursa Efek Indonesia. Studi Akuntansi Dan Keuangan, 2(1), 7–14. https://doi.org/10.5281/zenodo.1216149
Hidayat, R. (2018). Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Tingkat Likuiditas Pada Perusahaan Otomotif Yang Terdafttar Di Bursa Efek Indonesia. Manajemen, 4(2), 113–125.
Hutahaean, T. F., & Adelina, W. (2020). Pengaruh Perputaran Piutang, Pertumbuhan Penjualan dan Current Rasio Terhadap Profitabilitas. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), Vol 2(1), 126–131. https://ejurnal.seminar-id.com/index.php/ekuitas/article/download/424/251
Mansuri. (2016). Modul Praktikum Eviews Analisis Regresi Linier Berganda Menggunakan Eviews.
Mudjijah, S., & Hikmanto, A. (2018). Pengaruh Likuiditas, Struktur Aktiva Dan Pertumbuhan Penjualan Terhadap Profitabilitas Yang Dimediasi Oleh Struktur Modal Pada Perusahaan Sub Sektor Perkebunan Yang Terdaftar Di Bursa Efek Indonesia. Ekonomika Dan Manajemen, 7(2), 113–129.
Mulyanta, F., & Septiano, R. (2019). Pengaruh Profitabilitas Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Perbankan DI Bursa Efek Indonesia ( BEI ) Tahun 2014 - 2017. Academic Conference Of Accounting, 1(2), 266–277.
Munte, R. R. (2020). Pengaruh Perputarak Kas, Perputaran Piutang Dan Pertumbuhan Penjualan Terhadap Profitabilitas. https://www.mendeley.com/catalogue/72a86b76-09b5-3932-af85-3a2d9ee4e628/?utm_source=desktop&utm_medium=1.19.5&utm_campaign=open_catalog&userDocumentId=%7Bc4cd028e-0fad-4743-8f58-ea133f64b2d2%7D
Nurmawardi, F., & Lubis, I. (2019). Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas PT. Indofood Sukses Makmur TBK. Madani, 2(1), 103–112.
Rachmawati, S. (2018). Analisis Perputaran Piutang Dan Perputaran Aktiva Tetap Terhadap Profitabilitas Pada PT . Gudang Garam . Tbk. Ekonomi Dan Ekonomi Syariah, 1(2), 90–100.
Rahmawati, I., & Mahfudz, M. K. (2018). Analisis Pengaruh Perputara Modal Kerja, Likuiditas, Struktur Modal, Sales Growth, Struktur Aktiva, Size Terhadap Profitabilitas ( Studi pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012 - 2016 ). Managemnet, 7(4), 1–14.
Rivandi, M. (2018). Pengaruh intellectual capital disclosure, kinerja keuangan, dan kepemilikan manajerial terhadap nilai perusahaan. Jurnal Pundi, 02(01), 41–54. https://doi.org/10.1360/zd-2013-43-6-1064
Rivandi, M., & Petra, B. A. (2022). Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan Dan Minuman. 2(8), 2571–2580.
Rivandi, M., Saleh, S. M., & Septiano, R. (2017). Leverage, Profitabilitas, Ukuran Perusahaan, Pengungkapan Corporate Social Responsibility dengan Pendekatan Kausalitas. Jurnal Pundi, Vol. 01(No. 01), 11–22.
Rivandi, M., & Septiana, G. (2020). Pengaruh Pengelolaan Piutang Terhadap Efektivitas Arus Kas Pada Pt. Satria Lestari Multi. Jurnal Manajemen Universitas Bung Hatta, 15(2), 23–30. https://doi.org/10.37301/jmubh.v15i2.16896
Rosyeni, R., & Ramadani Dilla. (2019). Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2013 - 2017. Kajian Manajmen Dan Wirausaha, 01(01), 96–106.
Sembiring, M. (2019). Analisis rasio likuditas, profitabilitas, solvabilitas dan perputaran persediaan untuk menilai kinerja perusahaan retail yang terdaftar di BEI. Jurnal Akuntansi Barelang.
Setyawan, S., & Susilowati. (2018). Analisis Pertumbuhan Penjualan Dan Perputaran Modal Kerja Terhadap Profitabilitas PT. Tiga Pilar Sejahtera Food, Tbk Tahun 2012-2016. Ilimu Akuntansi, 11(1), 147–158. https://doi.org/10.15408/akt.v11i1.7180
Susanti, A. W. (2021). Pengaruh Perputaran Persediaan, Perputaran Piutang, DanPertumbuhan Penjualan Terhadap ProfitabilitasPerusahaan Sub Sektor Makanan & MinumanYang Terdaftar Di Bursa Efek IndonesiaTahun 2015 -2019. JIMA Jurnal Ilmiah Mahasiswa Akuntansi, 1(3), 213–225.
Tiong, P. (2017). Pengaruh Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan PT MItra Phinastika Mustika TBK. Management & Business, 1(1), 1–22.
Wahyuniati, I. G. A. K. S., & Adi, I. K. Y. (2021). Pengaruh Pertumbuhan Penjualan, Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Subsektor Makanan & Minuman Di Bursa Efek Indonesia. Journal Research of Accounting, 2(2), 219–235.
Widiasmoro, R. (2017). Pengaruh Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas / Roa Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014. Penelitian Dan Kajian Ilmiah, 15(3), 53–62. https://doi.org/10.2311/.v15i3.1804
Winarno, W. (2009). Operasional Eviews. Salemba Empat.
Wulandari, P., & Gultom, R. (2018). Pengaruh Likuiditas, Aktivitas Dan Pertumbuhan Penjualan Terhadap Profitabilitas Pada Perusahaan Industri Makanan dan Minuman Yag Terdaftar Di Bursa Efek Indonesia Tahun 2014 - 2017. Ilmiah Methonomi, 4(2), 101–110.
Copyright (c) 2022 Muhammad Rivandi, Fitra Oliyan
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Please find the rights and licenses in Jurnal Kajian Akuntansi dan Auditing (JKAA). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1. License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User/Public Rights
JKAA's spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, JKAA permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and JKAA on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published.
4. Rights of Authors
Authors retain all their rights to the published works, such as (but not limited to) the following rights;
- Copyright and other proprietary rights relating to the article, such as patent rights,
- The right to use the substance of the article in own future works, including lectures and books,
- The right to reproduce the article for own purposes,
- The right to self-archive the article (please read out deposit policy),
- The right to enter into separate, additional contractual arrangements for the non-exclusive distribution of the article's published version (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal (Jurnal Kajian Akuntansi dan Auditing).
5. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. JKAA will not be held liable for anything that may arise due to the author(s) internal dispute. JKAA will only communicate with the corresponding author.
6. Royalties
Being an open accessed journal and disseminating articles for free under the Creative Commons license term mentioned, author(s) aware that JKAA entitles the author(s) to no royalties or other fees.
7. Miscellaneous
JKAA will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. JKAA's editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
