PENGARUH CURRENT RATIO, PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG, PERPUTARAN KAS TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019)

Abstract

This study aims to analyze the effect of the Current Ratio, Inventory Turnover, Accounts Receivable Turnover, Cash Turnover. Data in research This is obtained through the website www.idx.co.id and web.idx.id, to obtain annual financial statements of companies that have gone public in Indonesia. Method purposive sampling is used in determining sample selection. As much 14 out of 26 Food and Beverage Sector companies listed on the Stock Exchange Indonesia with 5 years of observation, from 2015 to 2019, obtained 70 research samples. The statistical method used for testing the hypothesis is Multiple Linear Regression. The results of this study found that Current Ratio, Inventory Turnover, Accounts Receivable Turnover, Cash turnover has a significant effect on firm value.