THE INFLUENCE OF CASH ROUNDING AND INVENTORY CASH ON PROFITABILITY IN PT.GLOBAL HUALA LINE 2015-2019

Abstract

Every company has goal to increase company value by maximizing profitability. Many factor affect the level of profitability of a company. Including working Capital like (cash turnover, and inventory turn over).

The purpose of analyzing at PT Global Huala Line in which having impact are will the cash turnover affect of PT Global Huala Line (1), will the inventory turn over affect of PT global Huala Line (2), how strength the impact of cash turnover, inventory tun over will effect the profitability (3). The research method used is descriptive analyze, and causative with the quantitatife approach based on the seconder data of financial report 2015-2019 at PT Global Huala Line.

Based on the result of the study can be seen for the father’s test T value sig. the influence of cash turn over on profitability is 0,031 < 0,05 and the value of T- count is 4.357 > 4.302 large bees from the T-table , so there is the influence of cash turn over can be effect on profitability, and the inventory turn over on profitability is 0,026 < 0,05 amd the value of T-count 5.409 > 4.302 is greater T count from T table so there is no effect on profitability. Whereas the test F value of sig. for the influence of cash turnover and inventory turnover on profitability (test f) is 0,024 < 0,05 and the value F count 40.631 > 9,55 F count is greater than F table ,so simultaneous influence of cash turnover and inventory turnover on profitability.

The result of this research show that cash turn over, and inventory turn over have a significant effect on profitability at PT Global Huala Line.