Pengaruh Perputaran Kas dan Perputaran Piutang dalam Meningkatkan Laba Bersih

Authors

  • Semi Nur Utami Program Studi Manajemen, Sekolah Tinggi Ilmu Managemen Sukma Medan
  • Wendi Amsuri Nasution Program Studi Manajemen, Sekolah Tinggi Ilmu Managemen Sukma Medan

DOI:

https://doi.org/10.32795/widyamanajemen.v6i2.6041

Keywords:

Cash turnover, Receivables turnover, Net profit

Abstract

The primary goal of this research is to analyse how PT Indofood Sukses Makmur Tbk's cash turnover and receivables affect the company's capacity to increase net profit. This quantitative study made use of SPSS 24 and multiple linear regression analysis. There is no correlation between partial cash turnover and increased net profit, according to the results of the partial cash turnover test, which had a significance value of 0.17 > 0.05. The accounts receivable turnover significance value of 0.74 > 0.05 shows that the relatively small influence on raising net profit is evident. Since both cash turnover and accounts receivable turnover are 0.07 > 0.05 in the simultaneous test, it follows that X1 and X2 do not concurrently impact Y in a substantial way.

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Published

08/07/2024

How to Cite

Utami, S. N., & Nasution, W. A. (2024). Pengaruh Perputaran Kas dan Perputaran Piutang dalam Meningkatkan Laba Bersih. Widya Manajemen, 6(2), 155-162. https://doi.org/10.32795/widyamanajemen.v6i2.6041