The Effect Of Cash Turnover, Number Of Customers, Leverage And Receivable Turnover On Profitability

Ni Nengah Seri EKAYANI; I Gede Ary  PUTRAWAN; AA Ayu Erna  TRISNADEWI

doi:10.38142/jogta.v1i1.397

Authors

Ni Nengah Seri EKAYANI Warmadewa University, Indonesia
I Gede Ary PUTRAWAN Warmadewa University, Indonesia
AA Ayu Erna TRISNADEWI Warmadewa University, Indonesia

DOI:

https://doi.org/10.38142/jogta.v1i1.397

Keywords:

Cash Turnover, Total Customer, Leverage, Turnover Receivables, Profitability

Abstract

The purpose of this study is to empirically examine the effect of cash turnover , number of customers, leverage and receivables turnover on profitability at LPD Seririt District. The location of this research is the Village Credit Institution (LPD) in Seririt District. The object of the research is cash turnover , number of customers, leverage and receivables turnover on profitability at LPD Seririt District. The population in this study is the LPD of Buleleng Regency, totaling 169 LPD. From a population of 169 LPDs in Buleleng Regency, because the object in this study uses Seririt sub-district, the sample is in study this is whole LPD which there is in Subdistrict seririt, So the sample in this study took 25 samples of LPDs in Seririt District, which met the following sample criteria for all LPDs in Seririt District registered in the LPLPD of Buleleng Regency. The analysis technique used is multiple regression analysis. The results showed that Cash Turnover , Number of Customers, Leverage and Accounts Receivable Turnover had a positive effect on profitability at the Village Credit Institution (LPD) in Seririt District in 2018-2021.

References

Alvarez-Ferrer, A., Campa-Planas, F., & Gonzales-Bustos, J. P. (2018). Identification of the key factors for success in the hotel sector. Intangible Capital, 14(1), 74–98. https://doi.org/10.3926/ic.1103

Ardiyanti, A., & Supriadi, Y. N. (2018). Efektivitas Pengendalian Internal, Dan Kompetensi Sumber Daya Manusia, Terhadap Implementasi Good Governance Serta Impikasinya Pada Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Di Kabupaten Tangerang. Jurnal Manajemen Bisnis, 8(1), 1–15.

Asare, N., Alhassan, A. L., Asamoah, M. E., & Ntow-Gyamfi, M. (2017). Intellectual capital and profitability in an emerging insurance market. Journal of Economic and Administrative Sciences, 33(1), 2–19. https://doi.org/10.1108/jeas-06-2016-0016

Ayu, I., & Munidewi, B. (n.d.). Accounting Fraud In Village Credit Institution ( Lpd ) In Denpasar City.

Goebel, V. (2019). Drivers for voluntary intellectual capital reporting based on agency theory. Journal of Intellectual Capital, 20(2), 264–281. https://doi.org/10.1108/JIC-01-2018-0019

Gunawan, K. (2009). Pengaruh Budaya Organisasi, Kepuasan Kerja dan Motivasi Kerja terhadap Gaya Kepemimpinan dan Kinerja Organisasi (Studi pada Lembaga Perkreditan Desa (LPD) di Bali). Jurnal Aplikasi Manajemen, 7(2), 441–449.

Hummel, K., & Schlick, C. (2016). The relationship between sustainability performance and sustainability disclosure – Reconciling voluntary disclosure theory and legitimacy theory. Journal of Accounting and Public Policy, 35(5), 455–476. https://doi.org/10.1016/j.jaccpubpol.2016.06.001

Izzalqurny, T. R., Subroto, B., & Ghofar, A. (2019). Research in Business and Social Science Relationship between Financial Ratio and Financial Statement Fraud Risk Moderated by. International Journal of Research in Business and Social Science, 8(4), 34–43.

Juniariani, N. M. R., & Saputra, K. A. K. (2020). Internal Locus of Control dan Efek Computer Anxiety pada Kinerja Karyawan Keuangan. Jurnal Ilmiah Akuntansi, 5(1), 45. https://doi.org/10.23887/jia.v5i1.22668

Mahoney, L. S., Thorne, L., Cecil, L., & LaGore, W. (2013). A research note on standalone corporate social responsibility reports: Signaling or greenwashing? Critical Perspectives on Accounting, 24(4–5), 350–359. https://doi.org/10.1016/j.cpa.2012.09.008

Najib, H., & Rini. (2016). Analisis Faktor Yang Mempengaruhi Pembelian Spontan. Simposium Nasional Akuntansi XIX, 19, 55–73.

Pavlatos, O., & Kostakis, X. (2018). The impact of top management team characteristics and historical financial performance on strategic management accounting. Journal of Accounting and Organizational Change, 14(4), 455–472. https://doi.org/10.1108/JAOC-11-2017-0112

Putra, I. P. A. P. E., & Latrini, M. Y. (2018). Pengaruh Pengendalian Internal, Budaya Organisasi, Dan Moralitas Pada Kecenderungan Kecurangan (Fraud) Di Lpd Se-Kabupaten Gianyar. E-Jurnal Akuntansi Universitas Udayana, 25(3), 2155–2184.

Saputra, K. A. K., Trisnadewi, A. A. A. E., Anggiriawan, P. B., & Kawisana, P. G. W. P. (2019). Kebangkrutan Lembaga Perkreditan Desa (Lpd) Berdasarkan Analisis Berbagai Faktor. Jurnal Ilmiah Akuntansi, 4(1), 1–23. https://doi.org/10.23887/jia.v4i1.17250

Suardikha, I. M. S. (2013). Pengaruh Budaya Tri Hita Karana Terhadap Penggunaan Sistem Informasi Akuntansi Dimediasi Persepsi Kegunaan Dan Persepsi Kemudahan Penggunaan. Jurnal Akuntansi Dan Keuangan Indonesia, 10(1), 102–128. https://doi.org/10.21002/jaki.2013.06

Teng, H. Y., Cheng, L. Y., & Chen, C. Y. (2021). Does job passion enhance job embeddedness? A moderated mediation model of work engagement and abusive supervision. International Journal of Hospitality Management, 95(March), 102913. https://doi.org/10.1016/j.ijhm.2021.102913

Xu, M., Qin, X., Dust, S. B., & DiRenzo, M. S. (2019). Supervisor-subordinate proactive personality congruence and psychological safety: A signaling theory approach to employee voice behavior. Leadership Quarterly, 30(4), 440–453. https://doi.org/10.1016/j.leaqua.2019.03.001