RIANDINI, Anisa Intan (2017) The Influence of Cost Control Effectiveness, Cash Turnover, Accounts Receivable Turnover and Inventory Turnover Towards Profitability (Empirical Study In PKPRI DKI Jakarta). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research is on the financial statements of registered cooperatives in the PKPRI DKI Jakarta. This study takes the title: "The Influence of Cost Control Effectiveness, Cash Turnover, Accounts Receivable and Inventory Turnover Towards Profitability (an empirical study in the PKPRI DKI Jakarta)". This study using signaling theory. This study aims to determine the effect of the effectiveness of cost control, cash turnover, accounts receivable turnover and inventory turnover toward profitability of the Center Cooperative of Republic of Indonesia Employees (PKPRI) DKI Jakarta in 2012-2014. The study population were registered is as many as 316 Cooperatives. The data of cooperative financial statement are listed in PKPRI Jakarta. The number of cooperatives taken in this study is 15 units. Purposive sampling method is used in determining the number of samples. Active cooperation that is cooperative successively held the Annual Members Meeting (RAT) and conduct business. Completeness of the data provided is limited because it is stored in the form of a book is lost or damaged, so the possibility is greater. The results of research and analysis of data using multiple linear regression with SPSS 16 show that: (1) the cost control effectiveness has positive and significant influence toward profitability, (2) cash turnover has positive and significant influence toward profitability, (3) turnover receivable has positive and significant influence toward profitability, (4) while inventory turnover has no significant influence on earnings. This means that the inventory turnover may affect the profitability but not significantly. The implications is that the financial statements may be the portraitthe of performance of management in running the cooperative. The council must be more efficient to use the cost of business for earnings growth in the future so that it will receive great benefits as well. In an effort to improve profitability should pay more attention to the cash turnover, accounts receivable, inventory and also to consider other factors.

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