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

Gunawan, Cathelia Christianty and Tjun Tjun, Lauw (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. 1-22. ISSN 2085-8698

Text 18. Cathelia_Tjun Tjun_Pengaruh Perputaran Persediaan dan Perputaran Piutang Terhadap Gross Profit Margin Perusahaan.pdf - Published Version Restricted to Registered users only Download (2MB)

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
Divisions:	Fakultas Ekonomi > S-1 Akuntansi
Depositing User:	admin LPPM
Date Deposited:	04 Oct 2017 02:29
Last Modified:	05 Oct 2017 02:35
URI:	http://repository.lppm.maranatha.edu/id/eprint/338

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