| Issue |
SHS Web Conf.
Volume 217, 2025
1st UNSIQ International Symposium on Economics and Business “SMEs’ Competitive Advantage: Digital Technology and Internationalization” (UISEB 2024)
|
|
|---|---|---|
| Article Number | 01007 | |
| Number of page(s) | 11 | |
| Section | Accounting and Financial Management in the Digital Era | |
| DOI | https://doi.org/10.1051/shsconf/202521701007 | |
| Published online | 26 May 2025 | |
The Influence of Cash Turnover, Accounts Receivable Turnover, Capital Structure, and Profit Growth on Profitability
Faculty of Creative Design and Digital Bussiness, ITSNU Pekalongan, 51173, Indonesia
* Corresponding author: siskadewi2304@gmail.com
In this empirical study of manufacturing businesses in the consumer products industrial sector listed on the IDX in 2019–2023, the impact of cash turnover, receivables turnover, capital structure, and profit growth on profitability is the main goal. Purposive sampling was the approach utilized to choose the sample for this study. Secondary data from the Indonesia Stock Exchange (IDX) is the sort of data that was used. Multiple linear regression analysis using SPSS version 25 is the method employed. The findings of the partial study indicate that while cash turnover has no discernible impact on profitability, the turnover of receivables, capital structure, and profit growth do. Concurrently, the findings demonstrate that profitability is impacted by cash turnover, receivables turnover, capital structure, and profit growth.
Key words: Cash Turnover / Receivable Turnover / Capital Structure / Profit Growth / Profitability
© The Authors, published by EDP Sciences, 2025
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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