The Effect Of Cash Turnover And Profitability On Financial Performance At PT.Golden Great Borneo Lahat Branch
DOI:
https://doi.org/10.37676/jmea.v5i1.1132Keywords:
Celebrity Endorser, Price, Purchase DecisionAbstract
The objectives of this research include: to determine the effect of cash turnover on financial performance at PT.Golden Great Borneo Lahat Branch,to determine the effect of profitability on financial performance at PT.Golden Great Borneo Lahat Branch and to determine the effect of cash turnover and profitability on financial performance at PT.Golden Great Borneo Lahat Branch. The sample of this research is PT Golden Great Borneo Lahat Branch with a period of 5 years from 2020-2024. This research uses qualitative research, using data sources including: primary data, secondary data, population and samples. Data collection methods used are: observation, interviews and distribution of questionnaires to a number of respondents. As well as using validity and reliability measuring tools, analysis prerequisite tests,then using data analysis methods using multiple regression analysis, hypothesis testing in the form of t-tests and F-tests. As well as correlation coefficients and determination coefficients. Data analysis in this study uses SPSS 23.0. From the results of the study,it is seen partially with the t test that the cash turnover variable with t count> from t table or 4.440>2.571 or sig t <0.03 then Ho is rejected and Hi is accepted,this shows that there is a significant influence between the cash turnover variable on the financial performance variable at PT Golden Great Borneo Lahat Branch and probability with t count> from t table or 6.909>2.571 or sig t <0.01 then Ho is rejected and Hi is accepted, this shows that there is a significant influence between the profitability variable on the financial performance variable at PT Golden Great Borneo Lahat Branch. From the test results, the F count value is greater than F table (15.492>9.01).This shows that the cash turnover variable and the profitability variable simultaneously have a significant effect on the financial performance variable. The test was carried out with a 95% confidence level. The simultaneous linear relationship between cash turnover and profitability variables and financial performance variables at PT Golden Great Borneo,Lahat Branch,is significant.
Downloads
References
Ahmad Ishak Setyawan. 2020. Skripsi. “Pengaruh Perputaran Modal Kerja (Perputaran Kas,Perputaran Piutang, dan Perputaran Persediaan) terhadap Profitabilitas Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia (BEI) Periode 2005-2007”. Universitas Negeri Malang.
Agus Sartono.2020. Manajemen Keuangan Teori dan Aplikasi. BPFE, Yogyakarta.
Arum Puji Tri Lestari dengan judul penelitian. 2020. Skripsi. “Pengaruh Perputaran Kas,Perputaran Persediaan dan Perputaran Piutang terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia". Universitas Yogyakarta.
Brigham, E.F., & Houston, J.F. 2021. “Dasar-Dasar Manajemen Keuangan". Penerbit Salemba Empat, Jakarta.
Harahap,Sofyan Syafri. 2020. Analisis Kritis Atas Laporan Keuangan, Rajawali Pers, Jakarta.
Hei. 2021. Analisis Laporan Keuangan. CAPS (Pusat Pelayanan Penerbitan Akademik), Yogyakarta.
Hesti Rahmasari. 2020. Skripsi “Pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan terhadap Laba Usaha pada Perusahaan Dagang yang terdaftar di BEP'.Universitas Pembangunan Nasional Veteran. Jawa Timur.
Husnan, Suad. 2021. Dasar-Dasar Manajemen Keuangan. UPP STIM YKPN : Yogyakarta.
Kasmir.2021.“Analisis Laporan Keuangan".Edisi 1. Rajawali Pers, Jakarta.
Kharisma Nandasari. 2016. “Pengaruh Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Tambang Yang Listing di BEI)”. Skripsi.Universitas Negeri Yogyakarta.
Kusuma & Musaroh. 2016.“Pengaruh Rasio Keuangan terhadap Nilai Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia”. Skripsi. Universitas Sumatera Utara.
Lukman Dendawijaya. 2021. Manajemen Perbankan. Jakarta Selatan:Ghalia IndonesiaMamduh, M.Hanafi dan Abdul Halim. 2021. Analisis Laporan Keuangan. UPP AMP YKPN Yogyakarta.
Munawir.S.2020.Analisis Informasi Keuangan. Penerbit Liberty, Yogyakarta.
Murhadi, Werner R. 2021. Analisis Laporan Keuangan, Proyeksi dan Valuasi Saham. Salemba mpat,Jakarta.
Niyanti Anggitasari. 2015. “Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility dan Struktur Good Corporate Governance sebagai Variabel Pemoderasi".Skripsi. Universitas Diponegoro.
Retnowati Inayah. 2020. Skripsi.“Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Rentabilitas Ekonomi pada KPRI Kota Semarang tahun 2006-2007".Universitas Negeri Semarang.
Riyanto,Bambang. 2020. “Dasar-Dasar Pembelajaran Perusahaan”. Yogyakarta: BPFE-Yogyakayta.
Rudianto. 2020. Akuntansi Manajemen Informasi untuk Pengambilan Keputusan Strategis.Erangga,Jakarta.
Sugiyono.2020.“MetodePenelitianKuantitatifdanKualitatifdan R&D”.Alpabeta, Bandung.
Sunyoto,Danang.2020.“MetodelogiPenelitianAkutansi". PT. Rafika Aditama, Jakarta.
Sutrisno. 2021). Manajemen Keuangan Teori, Konsep dan Aplikasi. EKONISIA, Yogyakarta.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Fauzan Luthfi Saputra, Iskandar Malian, Hayani Hayani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
