Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2017

  • Dwi Lesmana Putra STIE Widya Gama Lumajang
  • Yahdi Yahdi STIE Widya Gama Lumajang
  • Ratna Wijayanti Daniar Paramita STIE Widya Gama Lumajang


Working capital is a very important element in the company because without adequate working capital, the operational activities of a company can not be held. With the rapid development of this business world so that there is intense competition between similar companies, get the capital adequacy of work it becomes the main factor that pay attention. To be able to compete with other companies, companies must be able to manage all the wealth possessed effectively so that the company can run well. This study was conducted to determine whether cash turnover and receivable turnover affect the profitability (ROA), this study uses secondary data that is the annual financial statements of food and beverage sub-sector manufacturing companies listed in the Indonesian Stock Exchange for the period of 2013-2016. Data analysis techniques used in this study is multiple linear regression analysis techniques with the help of SPSS version 24. The results showed the influence between cash turnover variables and receivables turnover to ROA