Effects of inventory turnover, total asset turnover, fixed asset turnover, current ratio and average collection period on profitability

MARY IVANA SUNJOKO; ERIKA JIMENA ARILYN

doi:10.34208/jba.v18i1.40

Effects of inventory turnover, total asset turnover, fixed asset turnover, current ratio and average collection period on profitability

Authors

MARY IVANA SUNJOKO STIE Trisakti
ERIKA JIMENA ARILYN STIE Trisakti

DOI:

https://doi.org/10.34208/jba.v18i1.40

Keywords:

Profitability, Gross Profit Margin, Inventory Turnover, Total Asset Turnover, Fixed Asset Turnover, Current Ratio, Average Collection Period

Abstract

The purpose of this research is to empirically examine the effect of Inventory Turnover, Total Assets Turnover, Fixed Assets Turnover, Current Ratio and Average Collection Period on profitability. Sample of this research are pharmaceutical companies listed at Indonesia Stock Exchange period 2007 – 2013. The research findings can be summarized as follow, Fixed Asset Turnover and Current Ratio affect profitability, while Inventory Turnover, Total Asset Turnover and Average Collection Period do not affect profitability

Published

2018-04-16

How to Cite

SUNJOKO, MARY IVANA, and ERIKA JIMENA ARILYN. 2018. “Effects of Inventory Turnover, Total Asset Turnover, Fixed Asset Turnover, Current Ratio and Average Collection Period on Profitability”. Jurnal Bisnis Dan Akuntansi 18 (1):79-83. https://doi.org/10.34208/jba.v18i1.40.