THE THE EFFECT OF CAPITAL TURNOVER, CURRENT RATIO AND FIRM SIZE WORKING ON PROFITABILITY IN THE MANUFACTURING COMPANY OF THE BASIC AND CHEMICAL INDUSTRY SECTORS LISTED IN INDONESIA STOCK EXCHANGE (BEI) PERIOD 2014-2017

  • Risdayanti Sinaga Universitas Prima Indonesia
  • Betti Sulastri Marbun Universitas Prima Indonesia
  • Johannes R Sianturi Universitas Prima Indonesia
  • Jessy Safitri Sitorus Universitas Prima Indonesia

Abstract

This research was held to examine the effect of working capital turnover, current ratio and   firm size on profitability partially or simultaneously on manufacturing companies basic and chemical industry listed in Indonesia Stock Exchange in 2014-2017. The research was conducted with multiple linear regression analysis methods and hypothesis testing  using the SPSS program. The overall population in this study were 69 companies and the sample were 27 companies with 108 data. The research  showed that partially, (1) working capital turnover has a positive and significant effect on profitability, (2) current ratio has a positive and significant on profitability, (3) firmsize do not have a positive significant effect on profitability, (4) simultaneously, working capital turnover, current ratio, and firm size have a positive and significant on profitability.

Author Biographies

Betti Sulastri Marbun, Universitas Prima Indonesia

Ekonomi Akuntansi Universitas Prima Indonesia

Johannes R Sianturi, Universitas Prima Indonesia

Ekonomi Akuntansi Universitas Prima Indonesia

Jessy Safitri Sitorus, Universitas Prima Indonesia

Ekonomi Akuntansi Universitas Prima Indonesia

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Published
2020-09-18
How to Cite
Sinaga, R., Marbun, B., Sianturi, J., & Sitorus, J. (2020). THE THE EFFECT OF CAPITAL TURNOVER, CURRENT RATIO AND FIRM SIZE WORKING ON PROFITABILITY IN THE MANUFACTURING COMPANY OF THE BASIC AND CHEMICAL INDUSTRY SECTORS LISTED IN INDONESIA STOCK EXCHANGE (BEI) PERIOD 2014-2017. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(3), 601-621. https://doi.org/10.31955/mea.vol4.iss3.pp601-621