Sari, Regina Permata (2023) Analisis Modal Kerja dan Pengaruhnya terhadap Tingkat Profitabilitas pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Undergraduate thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

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Abstract

Every company has a goal to maximize profits or profits in order to maintain the sustainability of its company in carrying out business activities. The company's ability to make a profit can be seen from its profitability. As for the factors affecting the profitability of the company, namely working capital, which consists of cash, receivables and inventory. This study aims to analyze the effect of working capital on profitability in food and beverage companies listed on the IDX for the 2017-2021 period. The free variables used in this study are receivables turnover, cash turnover and inventory turnover while the variables are bound by profitability with measuring instruments, namely return on assets (ROA). The sample in this study consisted of 10 food and beverage companies selected using the purposive sampling method. The analysis techniques used are multiple linear regression analysis, simultaneous tests and partial tests with the SPSS 25 application program. Hypothesis testing is performed using the F test and the t test with a significance (α) of 5%. The results showed that the variables of receivables turnover, cash turnover and inventory turnover simultaneously had a significant effect on Profitability (ROA). Meanwhile, partially receivables turnover and cash turnover have a negative and significant effect on profitability (ROA). However, inventory turnover does not have a significant effect on profitability (ROA) in food and beverage companies listed on the Indonesia Stock Exchange.

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