Pengaruh Perputaran Modal Kerja, Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Manufaktur Subsuktor Makanan Dan Minuman Yang Terdaftar Di Bei Periode Tahun 2022-2024

Abstract

This study aims to analyze the effect of working capital turnover, cash turnover, and accounts receivable turnover on profitability in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. This quantitative study uses secondary data derived from the financial statements and annual reports of food and beverage manufacturing companies listed on the IDX. A purposive sampling method was used in sample selection, resulting in 33 companies as research samples. The data analysis technique applied was multiple linear regression with the assistance of EViews software. The results show that working capital turnover and cash turnover have a positive but insignificant effect on profitability, while accounts receivable turnover has an insignificant negative effect. Simultaneously, all independent variables in this study influence profitability in food and beverage manufacturing companies listed on the IDX for the period 2022- 2024.