PENGARUH PERTUMBUHAN PENJUALAN, PERPUTARAN KAS, DAN PERPUTARAN PIUTANG TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022

Kania Annisa, Romi Iskandar, Novia Citra Dewi

Abstract


This research aims to identify the impact of marketing developments, cash rotation and receivables rotation on return on assets in the food and beverage sector industry listed on the IDX in 2019-2022. The information used in this research is inferior information obtained from financial information provided in publish on the official IDX website, namely www. idx. co. id. The procedure used in this research is regression analysis of panel information using the eviews application. Information consists of return on assets (ROA), marketing developments, cash rotation and receivables rotation. The results of this research prove that (1) marketing developments have an insignificant positive influence on return on assets (ROA), (2) cash turnover has an important positive influence on return on assets (ROA), (3) turnover results are not significantly influenced by income. On Assets (ROA), (4) marketing developments, cash rotation and receivables rotation simultaneously have a significant influence on Return On Assets (ROA ).

Keywords


Return on assets (ROA), sales growth, cash turnover, receivables turnover

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DOI: http://dx.doi.org/10.15548/maqdis.v8i2.1207

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