PENGARUH PERPUTARAN KAS, QUICK RATIO DAN PERPUTARAN TOTAL ASET TERHADAP NET PROFIT MARGIN PADA PT. TRINITY INTERLINK PERIODE 2014 - 2018
Abstract
In general, the success of a company in carrying out its activities is often based on the level of net profit margin obtained. Net
profit margin is a ratio used to show a company's ability to generate net profits. Factors affecting Net profit margin are cash
turnover, quick ratio and total asset turnover. This research is a quantitative descriptive study. Samples were taken with a
saturated sampling technique that is a total of 60 financial statement data. Data collection techniques using documentation
and research models used are multiple linear regression. The results of the research with simultaneous hypothesis testing
show that together cash turnover, quick ratio and total asset turnover have significant and significant effect on net profit
margin. Hypothesis testing partially shows that cash turnover and quick ratio have no significant positive effect on net profit
margin while total assets turnover has a significant positive effect in PT. Trinity Interlink for the 2014-2018 period. The
hypothesis determination coefficient value is 0.114. This shows that 11.4% of the variation in the variable net profit margin
can be explained by variations in the variable cash turnover, quick ratio and total asset turnover while the rest of (100% -
11.4% = 88.6%) is a variation of other variables such as Solvency (DER) and Debt to Asset Ratio which are not explained in
this study.
References
Salemba Empat.
Fahmi, Irham. 2016. Pengantar Manajemen Keuangan dan Teori dan Soal Jawab. Cetakan Kelima. Bandung : Alfabeta.
Ghozali, Imam. 2016. Aplikasi Analisis Multivariente Dengan Program SPSS 23. Edisi Delapan. Cetakan Kedelapan
Semarang : Badan Penerbit Universitas Diponegoro.
Hery. 2018. Analisis Laporan Keuangan dan Integrated And Comprehensive Edition. Cetakan Ketiga. Yogyakarta: CAPS.
Husnan, Suad dan Enny Pujiastuti. 2015. Dasar dasar Manajemen Keuangan. Edisi Tujuh. Cetakan Pertama. Yogyakarta:
UPP STIM YKPN.
Jumingan. 2017. Analisis Laporan Keuangan. Cetakan Kelima. Jakarta: PT. Bumi Aksara.
Kasmir. 2018. Analisis Laporan Keuangan. Edisi Satu. Cetakan kedelapan. Jakarta: PT. Rajagrafindo Persada.
Kurniawan, Albert. 2014. Metode Riset Untuk Ekonomi & Bisnis. Teori, Konsep & Praktik Penelitian Bisnis (Dilengkapi
Perhitungan Pengolahan Data Dengan IBM SPSS 22.0). Bandung: Alfabeta.
Riyanto, Bambang. 2018. Dasar-dasar Pembelanjaan Perusahaan. Edisi Empat. Cetakan Kesepuluh. Yogyakarta: BPFE.
Sanusi, Anwar. 2017. Metodologi Penelitian Bisnis. Cetakan Ketiga. Jakarta: Salemba Empat.
Sartono, Agus. 2016. Manajemen Keuangan, Teori dan Aplikasi. Edisi Empat. Cetakan Kedelapan. Yogyakarta: BPFE.
Sawir, Agnes. 2018. Analisis Kinerja Keuangan Dan Perencanaan Perusahaan. Cetakan Kelima. Jakarta: PT. Gramedia
Pustaka Utama.
Sugiyono. 2017. Metode Penelitian Bisnis Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D. Edisi Ketiga. Cetakan
Kesatu. Bandung : Alfabeta.
Van Horne, James, John M.Wachowicz Jr. 2014. Prinsip-Prinsip Manajemen Keuangan Fundamentals of Financial
Management. Edisi Tiga Belas. Jakarta: Salemba Empat.
Madirah, Rina. 2016. Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Dan Perputaran Total Aset
Terhadap Net Profit Margin Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek
Indonesia Periode 2012-2014. Artikel Skripsi Universitas Nusantara PGRI Kediri.
Thomas, Afrisa. 2016. Analisis Pengaruh Rasio Likuiditas Dan Rasio Leverage Terhadap Profitabilitas Pada PT. Ace
Hardware Indonesia, Tbk Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Financial ISSN : 2502-4574 Vol. 2, No. 1, Juni
2016.