publication . Article . 2018

Pengaruh perputaran modal kerja dan perputaran persediaan terhadap return on equity

Nasution, Ilham Ramadhan;
Open Access English
  • Published: 31 Mar 2018 Journal: Jurnal Studi Akuntansi & Keuangan (issn: 2597-7601, eissn: 2597-7601, Copyright policy)
  • Publisher: Lembaga Penelitian dan Penulisan Ilmiah AQLI
Abstract
Purposes - The purpose of this study is to determine the effect between Work Capital Turnover and Inventory Turnover either partially of simultanously to Return on equity at  PT. Perkebunan Nusantara IV Medan. Methods - Data collection techniques in this study using documentation study. With using classical assumptions, t-test, F-test and coefficient of determination. Data processed using SPSS software (Statistical Package for the Social Science) Ver. 16.00 for windows. The independent variables in this study consist of working capital turnover, inventory turnover while the dependent variable is Return on equity. Findings - The result of...
Download from

Brigham, E.F dan Houston, Juel F. (2010). Dasar- dasar manajemen keuangan. Jakarta: Salemba Empat.

Dunia, F. A. (2010). Ikhtisar lengkap pengantar akuntansi. Jakarta: Lembaga Penerbit FEUI.

Kasmir. (2012). Analisa laporan keuangan. Jakarta: Rajawali Pers.

Munawir. (2010). analisis laporan keuangan. Yogyakarta: Liberty

Riyanto, B. (2009). Dasar-dasar pembelanjaan perusahaan. Yogyakarta: Penerbit Gajah Mada.

Sugiyono. (2011). Metode penelitian bisnis. Bandung: Alfabeta.

Soemarso, S.R (2005). Akuntansi suatu pengantar. Jakarta: Salemba Empat.

Syamsuddin, L. (2013). Manajemen keuangan perusahaan. Jakarta: PT. Raja Grafindo Persada.

Powered by OpenAIRE Open Research Graph
Any information missing or wrong?Report an Issue