Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2016

  • Risky Yulian Aji Pratama STIE Widya Gama Lumajang
  • Neny Tri Indrianasari STIE Widya Gama Lumajang
  • Wahyuning Murniati STIE Widya Gama Lumajang
Keywords: Cash Turnover, Accounts Receivable Turnover, Profitability (ROA), Associative Quantitative


Cash and accounts receivable is a very important element in the company because without sufficient cash and receivables, the operational activities of a company can not be carried out. The purpose of this study is to determine the effect of cash turnover and receivable turnover on ROA. The method used in this research is associative quantitative method. Quantitative associative is research intended to see the influence and linkage between two or more variables. The results obtained in this study that the cash turnover and receivable turnover positively affect the ROA.


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