PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT. MANNYINGARRI INDONESIA TIMUR CABANG PETTARANI MAKASSAR

Anggun Pratiwi. 2025. The Influence of Cash Turnover and Receivables Turnover on Profitability at PT. Mannyingarri Indonesia Timur, Branch Pettarani Makassar, Supervised by Dara Ayu Nianty and Anita Achmad Payu.
This study aims to investigate the influence of cash turnover and receivables turnover on profitability at PT. Mannyingarri Indonesia Timur Branch Pettarani Makassar. The research objectives are (1) to determine the influence of cash turnover on profitability at PT. Mannyingarri Indonesia Timur Branch Pettarani Makassar, (2) to determine the influence of receivables turnover on profitability at
PT. Mannyingarri Indonesia Timur Branch Pettarani Makassar, and (3) to determine the simultaneous influence of cash turnover and receivables turnover on profitability at PT. Mannyingarri Indonesia Timur Branch Pettarani Makassar.
The study employed a quantitative approach using secondary data from the financial statements of PT. Mannyingarri Indonesia Timur Branch Pettarani Makassar for 60 months. A saturated sampling method was used to select the sample. Data analysis was conducted using linear regression analysis, including classical assumption tests. Hypothesis testing was performed using t-test, F-test, and the coefficient of determination (R²).
The results show that (1) Cash turnover had a negative and insignificant influence on profitability, (2) Receivables turnover had a negative and significant influence on profitability, and (3) Cash turnover and receivables turnover simultaneously had a positive and significant influence on profitability.