Pengaruh Perputaran Kas terhadap Profitabilitas Perusahaan Sub Sektor Makanan dan Minuman

Abstract

This study aims to determine the effect of cash turnover on the profitability of food and beverage sub-sector companies listed on the IDX. The study was conducted using quantitative methods using an associative approach. Samples were taken by purposive sampling technique. The data collected is secondary data with classical assumption test analysis techniques, multiple linear regression analysis, and hypothesis testing. The results showed that cash turnover partially had a negative effect on profitability with t test results of -2.666 with a significant value of 0.012. T-value of -2.666 Keywords: Cash Turnover and Profitability