The Influence Of Cash Turnover And Inventory Turnover On The Profitability Of Cosmetic Sub-Sector Manufacturing Companies Listed On The Bei For The 2020-2022 Period

M Boy Singgih Gitayuda, Nurul Fitria

Abstract


This research aims to determine the effect of cash turnover and inventory turnover on profitability in cosmetic sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. This research is a type of associative research. Purposive sampling is the method used in the sampling process. Thus, the samples taken were 6 companies listed on the Indonesian Stock Exchange in the cosmetics subsector during the last 3 periods. The data collection technique used is documentation with data sources utilizing secondary data obtained through the official website of the Indonesian Stock Exchange. The data analysis method used in this research is multiple linear regression analysis using the SPSS 23 program. The findings of this research show that cash turnover has an effect on profitability and is statistically significant. Profitability is also significantly and significantly affected by inventory turnover. Therefore, profitability is affected by cash turnover and inventory turnover that occur at the same time.

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