THE EFFECT OF CASH TURNOVER AND RECEIVABLE TURNOVER ON PROFITABILITY IN TRANSPORTATION AND LOGISTICS COMPANIES IN 2018–2022

Melisa Indah Lestari, Fika Aryani

Abstract


This study aims to examine the effect of cash turnover and accounts receivable turnover on profitability. This research uses a descriptive quantitative type. This study uses a population of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2018- 2022. The sampling technique in this study was purposive sampling and a sample of 7 companies was obtained. This study uses secondary data, namely annual financial reports obtained from the official website of the Indonesian Stock Exchange (IDX). The analytical method used is multiple linear regression with SPSS version 26.0. The results of this study indicate that cash turnover has no effect on profitability. Receivable turnover has a positive effect on profitability. Cash turnover and accounts receivable turnover simultaneously influence profitability..

Keywords


Cash Turnover, Receivable Turnover, Profitability

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