Pengaruh Perputaran Piutang, Perputaran Persediaan, Perputaran Utang Usaha, dan Likuiditas terhadap Profitabilitas pada Perusahaan Subsektor Barang Konsumen Primer yang terdaftar di Bursa Efek Indonesia pada Tahun 2021–2025

Masiglaat, Hulda Vincensia (2026) Pengaruh Perputaran Piutang, Perputaran Persediaan, Perputaran Utang Usaha, dan Likuiditas terhadap Profitabilitas pada Perusahaan Subsektor Barang Konsumen Primer yang terdaftar di Bursa Efek Indonesia pada Tahun 2021–2025. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Objective – This study aims to analyze the effect of receivables turnover, inventory turnover, business debt turnover, and liquidity on profitability in Primary Consumer Goods sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2025 period. Design/Methodology/Approach – This study uses a quantitative method with secondary data obtained from the company's financial statements. The research population is a sub-sector company of Primary Consumer Goods listed on the Indonesia Stock Exchange. The sampling technique used the purposive sampling method and produced 49 companies with a total of 245 observations during the study period. Data analysis uses regression panel data processed using EViews software. Findings – The results of the study show that the turnover of receivables has a significant effect on profitability. Meanwhile, inventory turnover, accounts payable turnover, and liquidity did not have a significant effect on profitability. Originality/Value – This study provides empirical evidence on the influence of working capital management and liquidity on profitability in Primary Consumer Goods sub-sector companies in Indonesia during the period 2021–2025. Working Capital Management Theory is used as a foundation to explain the relationship between working capital management as reflected through accounts receivable turnover, inventory turnover, and accounts payable turnover with profitability, while Signaling Theory is used to explain the relationship between liquidity and profitability. This research is expected to provide additional empirical evidence regarding the factors that affect the company's ability to generate profits.

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