SKRIPSI AKS
Pengaruh Cash Conversion Cycle Dan Pertumbuhan Penjualan Terhadap Profitabilitas Perusahaan Food Dan Beverage Di Bursa Efek Indonesia
ABSTRACT
This study aims to analyze the effect of the cash conversion cycle and sales
growth on the profitability of the food and beverage companies listed on the
Indonesia Stock Exchange during 2014-2018. The dependent variable in this study
is profitability as measured by Net Profit Margin (NPM) and sales growth. The
independent variables in this study are cash conversion cycle and sales growth.
The population in this study are 12 companies. The sample in this study
amounted to 10 companies selected by purposive sampling technique. The
observational data used in this study are 50 data. The hypothesis in this study was
tested using multiple regression analysis.
The results of this study indicate that the cash conversion cycle has a
positive effect on profitability. Meanwhile, sales growth has no significant effect on
profitability.
Keywords: cash conversion cycle, sales growth, profitability, NPM
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