The Influence of Cash Turnover, Inventory Turnover, and Receivables Turnover on Profitability in Construction Sector Companies Listed on the Indonesia Stock Exchange

Abstract

The variables receivable turnover and inventory turnover have no effect on company profitability according to previous research, while cash turnover using the construction company sector was the reason for the research. The data sources analyzed in this research use quantitative data in the analysis carried out by researchers using numerical data. This research was obtained with secondary data from the official website of the Indonesian Stock Exchange www.idx.co.id. The population of this research is construction sector manufacturing companies listed on the Indonesia Stock Exchange (BEI). Data obtained from researchers found that there were around 22 companies in the 2021-2023 period. Sampling used a purposive sampling method. Based on the results of research conducted by the researcher, it was found that there was a significant influence on cash turnover, but in the results made by the researcher, it was found that accounts receivable turnover and inventory turnover did not have a significant effect. This is supported the tests carried out by researchers.