Pengaruh Days Payable Outstanding(DPO), Days Sales

AGUNG PRASTOPO, I Wayan Nuka Lantara, M.Si, Ph.D.,

2018 | Tesis | S2 Manajemen

Penelitian merupakan sebuah penelitian eksplanatori dengan menggunakan variabel Days Payable Outstanding(DPO), Days Inventories Outstanding (DIO), Days Sales Outstanding (DSO) dan Cash Conversion Cycle (CCC) sebagai variabel terikat dan Profitabilitas dengan proxy ROA sebagai Variabel bebas dengan non-performing loan dan loan to funding ratio sebagai variabel terikat dan variabel bebas dengan sampel data perusahaan pada industry barang konsumsi yang terdaftar pada Bursa Efek Indonesia dengan lama periode pengambilan data 5 tahun terhitung 2012-2016. Teknik analisis data yang digunakan adalah regresi linear berganda, uji asumsi klasik, dan uji hipotesis yang terdiri atas uji t dan uji F. Berdasarkan hasil analisis data diketahui bahwa : 1) Ada pengaruh negatif antara CCC terhadap profitabilitas 2) adanya pengaruh negatif antara Days Sales Outstanding (DSO) terhadap profitabilitas. 3) Tidak adanya pengaruh antara Days Payable Outstanding (DPO) terhadap profitabilitas. 4) Tidak adanya pengaruh Days Inventories Outstanding (DIO) terhadap profitabilitas.

Research is a research explanatory with use variable Days Payable Outstanding (DPO) , Days Inventories Outstanding (DIO), Days Sales Outstanding (DSO) and Cash Conversion Cycle (CCC) as variable bound and Profitability with ROA proxy as Variables free with non performing loans and loan to funding ratio as variable bound and variable free with sample company data in the goods industry consumption of registered on the Indonesia Stock Exchange with long periods 5 years of data retrieval counted 2012 -2016. Technique analysis of data used is multiple linear regression , test assumption classical , and test hypotheses which comprises on t test and test F. Based results data analysis is known that : 1) There is influence negative between the CCC against profitability 2) existence influence negative between Days Sales Outstanding (DSO) against profitability . 3) No existence influence between Days Payable Outstanding (DPO) against profitability . 4) No existence influence Days Inventories Outstanding (DIO) against profitability .

Kata Kunci : ash Conversion Cycle (CCC), Days Sales Outstanding (DSO), Days/Cash Conversion Cycle (CCC), Days Sales Outstanding (DSO) , Days Payable