Pengaruh Perputaran Modal Kerja dan Perputaran Piutang Terhadap Return on Equity pada Perusahaan Sektor Properti dan Real Estate Periode 2019-2023
Year: 2025
Type: article
Abstract: This research aims to examine the effect of working capital turnover and accounts receivable turnover on Return on Equity (ROE) in property and real estate subsector companies during the 2019-2023 period. The data collection technique in this research is secondary data, specifically financial reports published by property and real estate companies listed on the Indonesia Stock Exchange (IDX). The sample selection technique employed purposive sampling, resulting in a total sample of 14 companies. The data are analyzed using multiple linear regression analysis. The result of hypothesis using multiple linear regression analysis indicate that working capital turnover does not have a partial effect on return on equity, whereas accounts receivable turnover has a partial effect on return on equity. However, when analyzed simultaneously both working capital turnover and accounts receivable turnover influence return on equity.
Source: Economic Reviews Journal
Authors: Chintia Listanti Kamaru, Hais Dama, Selvi
Institution: State University of Gorontalo
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409468907