PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP ROI (RETURN ON INVESMENT) PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover, inventory turnover on ROI.The population in this study were all companies in the Food and Beverage industry sub-sector listed on the Indonesia Stock Exchange for the period 2012-2016. By using purposive sampling technique, a sample of 10 companies was obtained. The data analysis tool used is ratio analysis, multiple linear regression analysis method. The results of this study using the t test indicate that cash turnover, inventory turnover and accounts receivable turnover have a positive and significant effect on ROI