Gunawan, Cathelia Christianty and Lauw Tjun Tjun, - (2014) Pengaruh Perputaran Persediaan (Inventory Turnover) dan Perputaran Piutang (Receivables Turnover) Terhadap Gross Profit Margin Perusahaan: Studi Empiris pada Industri Konsumsi yang Listing di Bursa Efek Indonesia Periode 2010-2013. Jurnal Akuntansi, 6 (2). pp. 208-224. ISSN 2085-8698
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Pengaruh Perputaran Persediaan (Inventory Turnover) dan Perputaran Piutang.pdf - Published Version Download (2421Kb) | Preview |
Abstract
This research aims to examine the influence of Inventory Turnover and Receivables Turnover to Gross Profit Margin simultaneously and partially. The result of this research can be used in taking any managerial and financial decision. This research used the secondary data which taken by purposive sampling method as the sampling technique. The sample consist of 11 food industry listed in Indonesia Stock Exchange which published financial statements from year 2010 till 2013. Methods of analysis used was multiple linear regression analysis by performed the classic assumptions test first to get the proper data. From the result of multiple linear regression analysis it can be noted that both of Inventory Turnover and Receivables Turnover has no partial influence to Gross Profit Margin. And simultaneously, Inventory Turnover and Receivables Turnover has an influence to Gross Profit Margin. As the conclusion, Inventory Turnover and Receivables Turnover only influence simultaneously to Gross Profit Margin.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Inventory Turnover, Receivables Turnover, and Gross Profit Margin |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 23 Feb 2015 04:54 |
| Last Modified: | 23 Feb 2015 04:54 |
| URI: | http://repository.maranatha.edu/id/eprint/10626 |
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