The Impact of Cash Conversion Cycle on Firm Profitability of Retail Companies

  • Ade Rizky Politeknik Negeri Batam
  • Mega Mayasari Politeknik Negeri Batam
DOI: https://doi.org/10.5281/zenodo.1305161

Abstract

The purpose of this study is to investigate the impact of Cash Conversion Cycle on firm profitability of retail companies listed in the Indonesian Stock Exchange for the period of 2012-2015.This study use purposive  sampling; therefore the data includes is 76 observations covering 19 firms in 4 years period. The hypothesis testing is using panel data regression. The result shows that CCC has negative effect to firm profitability. The short cycle of CCC  will increase firm profitability. Firm size and firm age as control variables do not have significant effect on firm profitability. This study limits to Indonesia’s retail company.

Author Biographies

Ade Rizky, Politeknik Negeri Batam

Manajemen Bisnis

Mega Mayasari, Politeknik Negeri Batam

Manajemen Bisnis

cover_8(1)2017
Published
2018-03-30
How to Cite
RIZKY, Ade; MAYASARI, Mega. The Impact of Cash Conversion Cycle on Firm Profitability of Retail Companies. JOURNAL OF APPLIED ACCOUNTING AND TAXATION, [S.l.], v. 3, n. 1, p. 73-78, mar. 2018. ISSN 2548-9925. Available at: <http://704209.wb34atkl.asia/index.php/JAAT/article/view/679>. Date accessed: 28 nov. 2024. doi: https://doi.org/10.5281/zenodo.1305161.
Citation Formats
Issue
Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Section
Articles
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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