PENGARUH UKURAN DAN CASH CONVERSION CYCLE TERHADAP PROFITABILITAS PERUSAHAAN

  • Beby Rama Telly Politeknik Negeri Batam
  • Muslim Ansori Politeknik Negeri Batam
Keywords: Firm Size, Cash Conversion Cycle, Profitability

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.
Keywords: Firm Size, Cash Conversion Cycle, and Profitability

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Published
2017-09-29
How to Cite
Telly, B., & Ansori, M. (2017). PENGARUH UKURAN DAN CASH CONVERSION CYCLE TERHADAP PROFITABILITAS PERUSAHAAN. JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 1(2), 179-189. https://doi.org/10.30871/jama.v1i2.505