PENGARUH AKTIVITAS TRADE CREDIT DAN CASH CONVERSION CYCLE TERHADAP PROFITABILITAS

Rana Avi Annistysia, Banu Witono

Abstract


ABSTRAK

Penelitian ini bertujuan untuk menganalisis pengaruh Aktivitas Trade Credit dan Cash Conversion Cycle Terhadap Profitabilitas. Metode pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif yang dimulai dengan mengidentifikasi variabel, definisi operasional dan teknik analisis. Jenis data yang digunakan dalam penelitian ini yaitu data sekunder. Populasi yang terdapat pada penelitian ini adalah perusahaan manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia selama tahun 2018 sampai 2022. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling, dengan hasil 85 perusahaan yang memenuhi kriteria yang telah ditentukan. Dari hasil uji hipotesis bukti empiris bahwa variabel Trade Credit Receivable (TCR) berpengaruh terhadap profitabilitas, Trade Credit Receivable (TCR) dan Cash Conversion Cycle (CCC)berpengaruh terhadap Profitabilitas perusahaan sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022.

Kata Kunci: aktivitas kredit usaha, siklus konversi kas, profitabilitas

ABSTRACT

This study aims to analyze the effect of Trade Credit and Cash Conversion Cycle activities on profitability. The method of approach used in this study is a quantitative approach that begins with identifying variables, operational definitions and analysis techniques. The type of data used in this study is secondary data. The population contained in this study are textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2018 to 2022. Sampling was carried out using purposive sampling technique, with the results of 85 companies that meet the criteria that have been determined. From the results of the hypothesis test empirical evidence that the variable Trade Credit Receivable (TCR) affects profitability, Trade Credit Receivable (TCR) and Cash Conversion Cycle (CCC) affect the profitability of textile and garment sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022.

Keywords:  business credit activity, cash conversion cycle, profitability


Keywords


aktivitas trade credit, cash conversion cycle, profitabilitas

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DOI: http://dx.doi.org/10.35906/jurakun.v10i2.2067

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