Analisis Turnover Terhadap Kinerja Keuangan Dengan Revenue Sebagai Variabel Moderasi (Studi Pada Pt.Madukismo Yogyakarta Tbk)
DOI:
https://doi.org/10.26486/jpsb.v5i2.359Keywords:
Receivable Turnover, Inventory Turnover, Moderasi, Kinerja Keuangan.Abstract
Penelitian ini dilakukan untuk menganalisis perputaran terhadap kinerja keuangan dengan revenue sebagai variabel moderasi pada perusahaan PT.Madukismo Yogyakarta Tbk periode tahun 2004-2013 serta untuk mengetahui pengaruh perputaran piutang dan perputaran persediaan pada perusahaan PT.Madukismo Yogyakarta Tbk. Rasio keuangan yang digunakan sebagai variabel adalah Receivable Turnover (RT), Inventory Turnover (IT), dan Net Profit Margin (NPM). Populasi penelitian ini adalah periode atau waktu dari pabrik gula PT.Madukismo Yogyakarta yang berdiri atau beroperasi sampai sekarang yaitu dari tahun 1958 sampai dengan tahun 2015 kurang lebih 57 tahun, dengan sampel yang digunakan sebanyak 9 tahun data yang diambil dengan teknik purposive sampling. Hasil analisis dengan uji regresi berganda yang telah dilakukan dalam penelitian ini dapat disimpulkan bahwa Receivable Turnover dan Inventory Turnover tidak berpengaruh signifikan terhadap kinerja keuangan. Sedangkan untuk hasil analisis dengan uji regresi moderasi revenue memperkuat pengaruh Receivable Turnover terhadap kinerja keuangan.References
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