PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, STRUKTUR ASET TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The purpose of this research are to 1. Describe of cash turnover, accounts receivable turnover, asset structure and profit growth. 2. The effect of cash turnover, receivables turnover and asset structure on profit growth both simultaneously and partially. The purpose of this research are to 1. Describe of cash turnover, accounts receivable turnover, asset structure and profit growth. 2. The effect of cash turnover, receivables turnover and asset structure on profit growth both simultaneously and partially. The results of this research was conducted using qualitative descriptive and quantitative descriptive analysis methods. Data collection is done by documentation method. The analysis technique used is the classical assumption test, multiple linear regression analysis, simple, correlation coefficient, coefficient of determination, and hypothesis testing. The results of this research can be summarized as follows: 1. The average cash turnover and profit growth fluctuate and tend to descrease while receivables turnover, asset structure fluctuates and tends to increase. 2. Multiple linear regression analysis of cash turnover, receivables turnover and asset structure positively affects profit growth, simple regression analysus of cash turnover, receivables turnover and asset structure positively effects profit growth.. 3. F test cash turnover, accounts receivable turnover and asset structure have a significant effect on profit growth. 4. The t-test of cash turnover, receivable turnover and asset structure  have a positive and significant effect on partial profit growth.