PENGARUH PERPUTARAN PIUTANG, PERSEDIAAN, DAN PROFIT MARGIN TERHADAP RENTABILITAS EKONOMI PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BEI PEIODE 2013-2015

Wulandari, Afria (2017) PENGARUH PERPUTARAN PIUTANG, PERSEDIAAN, DAN PROFIT MARGIN TERHADAP RENTABILITAS EKONOMI PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BEI PEIODE 2013-2015. Undergraduate thesis, UNIMED.

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Abstract

Permasalah dalam penelitian ini adalah apakah perputaran piutang, persediaan dan profit margin berpengaruh terhadap rentabilitas ekonomi. Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh secara simultan antara perputaran piutang, persediaan dan profit margin terhadap rentabilitas ekonomi. Adapun jumlah populasi dalam penelitian ini adalah perusahaan dagang yang terdaftar di Bursa Efek Indonesia pada tahun 2015. Sampel penelitian ini adalah perusahaan dagang yang menerbitkan dan mempublikasikan laporan keuangan secara lengkap dan tepat waktu selama periode 2013-2015, perusahaan yang memiliki laporan keuangan yang menghasilkan laba usaha dan data yang dimiliki perusahaan lengkap sesuai variabel penelitian yang digunakan. Analisis data dalam penelitian ini menggunakan pendekatan kuantitatif dengan melakukan uji asumsi klasik, analisis regresi berganda dan uji hipotesis dibantu dengan program SPSS 20. Hasil penelitian ini menunjukkan bahwa Perputaran piutang dan persediaan berpengaruh positif terhadap rentabilitas ekonomi. Perputaran piutang yang tinggi berarti pengembalian dana yang tertanam dalam piutang berlangsung secara cepat sehingga resiko kerugian piutang dapat diminimalkan. Meningkatnya laba yang disebabkan perusahaan mampu mengelola aktiva atau modal secara efisien yang mengakibatkan semakin besar rentabilitas yang akan diperoleh yang akan meningkatkan minat investor dalam menanamkan dananya dalam perusahaan. Tingkat perputaran persediaan yang tinggi berarti terjadi peningkatan penjualan, sehingga dapat mengakibatkan penekanan pada biaya atau resiko yang ditanggung dan menambah volume penjualan. Akibatnya, laba yang diterima akan mengalami kenaikan. Peningkatan laba yang diterima akan menaikkan rentabilitas ekonomi. Semakin besar tingkat perputaran persediaan maka semakin cepat kembalinya dana yang tertanam pada persediaan, berarti perputaran piutang dan perputaran persediaan mampu menjelaskan teori sinyal. Profit Margin tidak berpengaruh terhadap rentabilitas ekonomi yang menunjukkan terjadi kemungkinan bahwa tingkat keuntungan yang dapat dicapai oleh perusahaan dihubungkan dengan penjualannya rendah karena tingkat keberhasilan kegiatan pembelian, produksi, dan penjualan dalam mempengaruhi perubahan laba usaha perusahaan dari tahun ke tahun pada periode penelitian ini rendah, sehingga menurunkan tingkat laba yang diterima

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorJumiadi, 196303201992031002
Call Number: SK-2017 AKT 097
Keywords: PERPUTARAN PIUTANG; PERSEDIAAN; PROFIT MARGIN DAN RENTABILITAS EKONOMI
Subjects: H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
H Social Sciences > HG Finance > HG201 Money
H Social Sciences > HG Finance > HG3691 Credit. Debt. Loans
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Maknun
Date Deposited: 16 Aug 2017 09:56
URI: http://digilib.unimed.ac.id/id/eprint/25710

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