PENGARUH TURNOVER INVENTORY, TURNOVER RECEIVABLE DAN SALES GROWTH TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Perusahaan dengan Bidang Usaha Perdagangan dan Distribusi yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2022)

Fatmawati, Fatmawati (2024) PENGARUH TURNOVER INVENTORY, TURNOVER RECEIVABLE DAN SALES GROWTH TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Perusahaan dengan Bidang Usaha Perdagangan dan Distribusi yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2022). S1 thesis, Universitas Jambi.

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Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mempelajari dan menganalisis pengaruh perputaran persediaan, perputaran piutang dan pertumbuhan penjualan secara terhadap profitabilitas dengan good corporate governance pada perusahaan perdagangan dan distribusi yang terdaftar di Bursa Efek Indonesia. Teknik analisis dalam penelitian ini menggunakan teknik analisis statistik deskriptif, uji asumsi klasik, regresi linier berganda, analisis regresi moderated (MRA) dan uji hipotesis dengan menggunakan program SPSS versi 29. Hasil penelitian ini menyimpulkan bahwa perputaran persediaan berpengaruh terhadap profitabilitas, sedangkan perputaran piutang dan pertumbuhan penjualan tidak berpengaruh terhadap profitabilitas. Selain itu dewan komisaris independen mampu memoderisasi pengaruh perputaran persediaan terhadap profitabilitas, namun pengaruh perputaran piutang dan pertumbuhan penjualan terhadap profitabilitas tidak mampu dimoderisasi oleh dewan komisaris. Kata Kunci : Turnover Inventory, Turnover receivable, Sales Growth, Good Corporate Governance, Dewan Komisaris Independen dan Profitabilitas ABSTRACT The aim of this research is to study and analyze the effect of inventory turnover, accounts receivable turnover and sales growth on profitability with good corporate governance in trading and distribution companies listed on the Indonesia Stock Exchange. The analysis technique in this research uses descriptive statistical analysis techniques, classical assumption tests, multiple linear regression, moderated regression analysis (MRA) and hypothesis testing using the SPSS version 29 program. The results of this study conclude that inventory turnover has an effect on profitability, while accounts receivable turnover and sales growth has no effect on profitability. Apart from that, the independent board of commissioners is able to moderate the influence of inventory turnover on profitability, but the influence of accounts receivable turnover and sales growth on profitability is not able to be moderated by the board of commissioners. Keywords: Inventory Turnover, Receivable Turnover, Sales Growth, Good Corporate Governance, Independent Board of Commissioners and Profitability

Type: Thesis (S1)
Uncontrolled Keywords: Turnover Inventory, Turnover receivable, Sales Growth, Good Corporate Governance, Dewan Komisaris Independen dan Profitabilitas
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: Fatmawati
Date Deposited: 05 Jul 2024 03:43
Last Modified: 05 Jul 2024 03:43
URI: https://repository.unja.ac.id/id/eprint/66429

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