Analisis Pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan terhadap Return On Assets (ROA) PT Fast Food Indonesia Periode 2019 – 2022

Lutfika Arifa Faizati; Hwihanus

doi:10.61994/equivalent.v2i2.377

Authors

Lutfika Arifa Faizati Universitas 17 Agustus 1945 Surabaya
Hwihanus Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.61994/equivalent.v2i2.377

Keywords:

Cash turnover, Accounts Receivable Turnover, Inventory Turnover, Return on Assets

Abstract

Abstract : This research explores the history of the fastfood industry in Indonesia, tracing its rise and explaining the dynamics of a varied and competitive economy. Organizations in this field must improve operational efficiency and financial strategies to achieve optimal financial performance in the face of increasing competition. The study's main objective is to examine the effect of cash, accounts receivable, and inventory turnover on PT Fast Food Indonesia's return on assets (ROA) from 2019 to 2022. An essential measure of a company's financial health, ROA shows how well a business can turn its assets into profits. The research data came from PT Fast Food Indonesia's annual financial statements from 2019 to 2022, and the technique used was regression analysis. Based on the findings, asset utilization efficiency and ROA are significantly affected by accounts receivable and inventory turnover but not cash turnover.

Abstrak : Penelitian ini menggali sejarah industri makanan cepat saji di Indonesia, menelusuri kebangkitannya dan menjelaskan dinamika perekonomian yang bervariasi dan kompetitif. Untuk mencapai kinerja keuangan yang optimal dalam menghadapi persaingan yang semakin ketat, organisasi di bidang ini harus meningkatkan efisiensi operasional dan strategi keuangan. Menguji pengaruh kas, piutang, dan perputaran persediaan terhadap return on assets (ROA) PT Fast Food Indonesia pada tahun 2019 hingga 2022 menjadi tujuan utama penelitian. Salah satu ukuran penting kesehatan keuangan perusahaan, ROA menunjukkan seberapa baik bisnis mampu mengubah asetnya menjadi keuntungan. Data penelitian berasal dari laporan keuangan tahunan PT Fast Food Indonesia tahun 2019 hingga 2022, dan teknik yang digunakan adalah analisis regresi. Berdasarkan temuan ini, efisiensi pemanfaatan aset dan ROA secara signifikan dipengaruhi oleh perputaran piutang dan perputaran persediaan, namun tidak oleh perputaran kas.

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