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<http://katalog.ukdw.ac.id/id/eprint/2170> <http://purl.org/dc/terms/title> "PENGARUH PERPUTARAN KAS, PIUTANG DAN PERSEDIAAN  TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGES  YANG TERDAFTAR DI BEI"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/2170> <http://purl.org/ontology/bibo/abstract> "Profitabilitas perusahaan food and beverages di Indonesia dipengaruhi manajemen modal kerja yang yang dapat diukur menggunakan rasio keuangan. Penelitian ini menjelaskan tentang pengaruh perputaran kas, perputaran piutang, dan perputaran persediaan terhadap profitabilitas. Tujuan penelitian ini adalah untuk mengetahui apakah ada pengaruh perputaran kas, perputaran piutang, dan perputaran persediaan terhadap profitabilitas pada perusahaan food and beverages periode 2008-2013. Pengambilan sampling dilakukan dengan cara metode purpose sampling. Sampel yang digunakan sebanyak 10 perusahaan dari 16 perusahaan food and beverages yang terdaftar di BEI tahun 2008-2013. Variabel independen yang digunakan dalam penelitian adalah perputaran kas, perputaran piutang, dan perputaran persediaan sedangkan variabel dependen adalah ROA. Data yang diperoleh ada 60 yang telah terkumpul kemudian di uji menggunakan spss 17. Hasil penelitian yang diperoleh menunjukkan bahwa variabel perputaran kas berpengaruh terhadap ROA, perputaran piutang tidak berpengaruh pada ROA, serta perputaran persediaan tidak mempengaruhi ROA."^^<http://www.w3.org/2001/XMLSchema#string> .
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