Pembimbing : Henni Handari

Abstrak:
This study aims to analyze the effect of cash turnover, receivables turnover and inventory turnover on profitability. The population in this study are 90 companies Consumer goods industry listed on the Indonesia Stock Exchange from 2012-2016. Sampling in this research using Purposive Sampling technique. Based on the sampling technique above, then that will be the sample in this study are 16 companies Manufacturing Industry Sector consumer goods. Data analysis technique begins with descriptive statistical test, followed by panel data regression analysis, panel model selection method, classical assumption test consisting of regression normality test, heteroscedasticity, multicolonierity test and autocorrelation test. Hypothesis test using multiple linear regression, t test, F test and coefficient of determination.

The results of this study indicate that partially cash turnover has a significant influence on profitability, receivable turnover has a not significant effect on profitability and inventory turnover has a significant influence on profitability. Simultaneously cash turnover, receivable turnover and inventory turnover together have a significant influence on profitability. Adjusted R-Square value of 0.706521, meaning the magnitude of determination coefficient of 0.706521 it states that the independent variable explained the dependent variable of 70.6521%. The remaining 29.35% is influenced by other variables outside the regression model in this study such as managerial ownership.

Keywords: Profitability, cash turnover, receivable turnover and inventory turnover.