PENGARUH ACCOUNT RECEIVABLE TURNOVER, FIXED ASSETS TURNOVER, DAN WORKING CAPITAL TURNOVER TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR KELAPA SAWIT YANG TERDAFTAR DI BEI PERIODE 2020-2024

THERESYA, EZRA DITA (2026) PENGARUH ACCOUNT RECEIVABLE TURNOVER, FIXED ASSETS TURNOVER, DAN WORKING CAPITAL TURNOVER TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR KELAPA SAWIT YANG TERDAFTAR DI BEI PERIODE 2020-2024. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK EZRA DITA THERESYA. Pengaruh Account Receivable Turnover, Fixed Assets Turnover, dan Working Capital Turnover Terhadap Profitabilitas pada Perusahaan Sub Sektor Kelapa Sawit yang Terdaftar di BEI Periode 2020-2024. (Dibawah bimbingan Ibu Hj. Agustina Marzuki, SE,M.Si dan Ibu Ellen Sumarni, SE.MM) Pada dasarnya, skripsi ini membahas bagaimana pengaruh account receivable turnover, fixed assets turnover, dan working capital turnover terhadap profitabilitas perusahaan sub sektor kelapa sawit yang terdaftar di BEI periode 2020-2024. Variabel independen dalam penelitian ini adalah account receivable turnover (X1), fixed assets turnover (X2), dan working capital turnover (X3), sedangkan untuk variabel dependennya adalah profitabilitas (Y). Rancangan penelitian yang digunakan pada penelitian ini adalah pendekatan asosiatif yang bersifat kuantitatif. Populasi dalam penelitian ini yaitu perusahaan sub sektor kelapa sawit yang terdaftar di BEI periode 2020-2024 yang berjumlah 28 perusahaan. Sampel pada penelitian ini sebanyak 9 perusahaan dengan tahun pengamatan selama 5 tahun dengan jumlah data sebanyak 45 data. Hasil penelitian ini menunjukkan bahwa secara simultan variabel account receivable turnover, fixed assets turnover, dan working capital turnover berpengaruh positif dan signifikan terhadap profitabilitas. Dan secara parsial, masing-masing variabel independen juga berpengaruh positif dan signifikan terhadap profitabilitas. Kata Kunci : Account Receivable Turnover, Fixed Assets Turnover, Working Capital Turnover, dan Profitabilitas. xii ABSTRACT This thesis essentially examines the influence of account receivable turnover, fixed assets turnover, and working capital turnover on the profitability of palm oil sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The independent variables in this study are account receivable turnover (X1), fixed assets turnover (X2), and working capital turnover (X3), while the dependent variable is profitability (Y). The research design used in this study is a quantitative associative approach. The population in this study was 28 palm oil sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The sample consisted of 9 companies, with observations spanning 5 years and 45 data sets. The results indicate that simultaneously, accounts receivable turnover, fixed assets turnover, and working capital turnover have a positive and significant effect on profitability. Furthermore, each independent variable also has a positive and significant effect on profitability. Keywords: Account Receivable Turnover, Fixed Assets Turnover, Working Capital Turnover, and Profitability.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Manajemen
Depositing User:	Ny EZRA DITA THERESYA
Date Deposited:	30 Jul 2026 02:47
Last Modified:	30 Jul 2026 02:47
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11145

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