Pengaruh perputaran kas dan perputaran piutang terhadap profitabilitas pada PT Tiga Pilar Sejahtera Food Tbk

<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Archiving and Interchange DTD v1.3 20210610//EN" "JATS-archivearticle1-3.dtd">
<article article-type="research-article" dtd-version="1.3" xml:lang="en" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML">
  <front>
    <journal-meta>
      <journal-id journal-id-type="actanova-preservation">Insight Management Journal</journal-id>
      <journal-title-group>
        <journal-title>Insight Management Journal</journal-title>
      </journal-title-group>
      <issn pub-type="epub">2774-1737</issn>
      <publisher>
        <publisher-name>Forum Kerjasama Pendidikan Tinggi</publisher-name>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="publisher-id">pengaruh-perputaran-kas-dan-perputaran-piutang-terhadap-profitabilitas-pada-pt-tiga-pilar-sejahtera-food-tbk</article-id>
      <article-id pub-id-type="doi">10.47065/imj.v2i1.83</article-id>
      <title-group>
        <article-title>Pengaruh perputaran kas dan perputaran piutang terhadap profitabilitas pada PT Tiga Pilar Sejahtera Food Tbk</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name>
            <surname>Surya</surname>
            <given-names>Aida Kartika</given-names>
          </name>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Wardayani</surname>
            <given-names>Wardayani</given-names>
          </name>
        </contrib>
      </contrib-group>
      <pub-date pub-type="epub">
        <day>30</day>
        <month>09</month>
        <year>2021</year>
      </pub-date>
      <volume>2</volume>
      <issue>1</issue>
      <permissions>
        <copyright-statement>© 2021 Forum Kerjasama Pendidikan Tinggi</copyright-statement>
        <copyright-year>2021</copyright-year>
        <license license-type="open-access" xlink:href="https://creativecommons.org/licenses/by/4.0/">
          <license-p>This is an open-access article distributed under the terms of the Creative Commons Attribution 4.0 International License.</license-p>
        </license>
      </permissions>
      <abstract>
        <p>The purpose of this study was to determine whether there is an effect of cash turnover and accounts receivable turnover on the company's profitability simultaneously and partially at PT.Tiga Pilar Sejahtera Food Tbk for the period 2011-2018. Types and sources of data in this study was secondary data in the form of financial statements of the company PT.Tiga Pilar Sejahtera Food Tbk in 2011-2018. Data analysis used multiple linear regression test, hypothesis testing used the coefficient of determination (R2), simultaneous test (F test) and partial test (t test) with data processing used SPSS statistics 20 program. The results showed that the coefficient of determination test (R2 ) obtained a result of 0.343 or 34.3%, indicating that the cash turnover and accounts receivable turnover variables were able to explain their existence to the profitability variable, while the remaining 65.6% was explained by variables not studied. The results of the study partially showed that cash turnover has no and insignificant effect on profitability, while accounts receivable turnover has a significant and significant effect on profitability. Meanwhile, simultaneously cash turnover and accounts receivable turnover have a positive and significant effect on profitability</p>
      </abstract>
      <kwd-group kwd-group-type="author">
        <kwd>Cash turnover</kwd>
        <kwd>accounts receivable turnover</kwd>
        <kwd>and profitability</kwd>
      </kwd-group>
      <self-uri content-type="application/pdf" xlink:title="ActaNova Permanent Archival PDF" xlink:href="https://actanova.mediadigitalpublikasi.com/journals/articles/pengaruh-perputaran-kas-dan-perputaran-piutang-terhadap-profitabilitas-pada-pt-tiga-pilar-sejahtera-food-tbk/pdf-stream" />
      <self-uri content-type="text/html" xlink:title="ActaNova Responsive HTML Galley" xlink:href="https://actanova.mediadigitalpublikasi.com/journals/articles/pengaruh-perputaran-kas-dan-perputaran-piutang-terhadap-profitabilitas-pada-pt-tiga-pilar-sejahtera-food-tbk/html" />
      <self-uri content-type="original-pdf" xlink:title="Original Publisher PDF Document" xlink:href="https://journals.insightpub.org/index.php/imj/article/download/83/83" />
      <supplementary-material content-type="original-pdf" xlink:title="Original Publisher PDF Document" xlink:href="https://journals.insightpub.org/index.php/imj/article/download/83/83">
        <caption xml:lang="en"><p>Original PDF file published by Forum Kerjasama Pendidikan Tinggi</p></caption>
      </supplementary-material>
    </article-meta>
  </front>
  <body>
    <sec id="sec1">
      <title>Full Text &amp; Preserved Archival Statement</title>
      <p>The purpose of this study was to determine whether there is an effect of cash turnover and accounts receivable turnover on the company's profitability simultaneously and partially at PT.Tiga Pilar Sejahtera Food Tbk for the period 2011-2018. Types and sources of data in this study was secondary data in the form of financial statements of the company PT.Tiga Pilar Sejahtera Food Tbk in 2011-2018. Data analysis used multiple linear regression test, hypothesis testing used the coefficient of determination (R2), simultaneous test (F test) and partial test (t test) with data processing used SPSS statistics 20 program. The results showed that the coefficient of determination test (R2 ) obtained a result of 0.343 or 34.3%, indicating that the cash turnover and accounts receivable turnover variables were able to explain their existence to the profitability variable, while the remaining 65.6% was explained by variables not studied. The results of the study partially showed that cash turnover has no and insignificant effect on profitability, while accounts receivable turnover has a significant and significant effect on profitability. Meanwhile, simultaneously cash turnover and accounts receivable turnover have a positive and significant effect on profitability</p>
    </sec>
  </body>
  <back>
    <ack>
      <p>Digitally preserved and archived by ActaNova Digital Archival &amp; Preservation Network (Permanent Archival Node: https://actanova.mediadigitalpublikasi.com/journals).</p>
    </ack>
  </back>
</article>