PENGARUH UKURAN DAN CASH CONVERSION CYCLE TERHADAP PROFITABILITAS PERUSAHAAN

  • Beby Rama Telly
  • Muslim Ansori

Abstract

This study aims to analyze the effect of firm size and Cash Conversion Cycle on profitability
at manufacturing companies listed on the Indonesia Stock Exchange which publishes financial statements
for  2013-2015.  Company  size  and  Cash  Conversion  Cycle  become  independent  variable,  while  the
dependent  variable  is  profitability  measured  by  ROA  (Return  On  Asset)  Sugiono  (2009).  Hypothesis
proposed in this research is company size influence to profitability and Cash Corversion Cycle influence
to profitability. This research data is obtained from company financial statements taken from Indonesia
Stock Exchange. The population of this study is a manufacturing company listed on the Indonesia Stock
Exchange during the year 2013 -  2015. Determination of samples using purposive sampling method and
samples  obtained  as  many  as  261  companies.  The  hypothesis  in  this  study  was  tested  using  multiple
regression analysis. The results of the analysis show that the first hypothesis is firm size does not affect
the profitability of the company. The second hypothesis is Cash Conversion Cycle effect on profitability.
Key Words: Firm Size, Cash Conversion Cycle, and Profitability

Published
2017-09-29
How to Cite
TELLY, Beby Rama; ANSORI, Muslim. PENGARUH UKURAN DAN CASH CONVERSION CYCLE TERHADAP PROFITABILITAS PERUSAHAAN. JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, [S.l.], v. 1, n. 1, p. 111-120, sep. 2017. ISSN 2548-9917. Available at: <http://jurnal.polibatam.ac.id/index.php/JAMA/article/view/505>. Date accessed: 24 feb. 2018.