Paper
ANALISIS DAYS OF SALES OUTSTANDING (DSO), DAYS OF SALES IN INVENTORY (DSI), DAYS OF PAYABLES OUTSTANDING (DPO), DAN PROFITABILITAS PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Published Oct 28, 2013 · Rahmi Soeraiya
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Abstract
ABSTRAK Tujuan penelitian ini adalah untuk mengetahui Days of Sales Outstanding (DSO), Days of Sales in Inventory (DSI), Days Payables Outstanding (DPO)dan profitabilitas pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia tahun 2007-2012. Penelitian ini menggunakan statistik deskriptif dan analisis crosstabs. Jenis data yang digunakan adalah data sekunder yang diperoleh Pusat Referensi Pasar Modal di Bursa Efek Indonesia.Analisis crosstabs digunakan untuk melihat hubungan antar variabel. Hasil penelitian menunjukkkan bahwa rata-rata DSO periode 2007-2012 pada perusahaan otomotif dicapai dalam 52 hari. Rata-rata DSI adalah 100 hari. Sementara itu rata-rata DPO selama 56 hari. Disamping itu untuk ROA selama periode 2007-2012 diperoleh nilai rata-rata sebesar 6,01%. Hal ini menunjukkan bahwa perusahaan dapat memperoleh laba meskipun dalam persentase yang rendah.Umur perusahaan tidak mempengaruhi dalam DSO, DSI, DPO dan ROA yang cepat, hal ini dikarenakan persaingan pasar yang semakin kompetitif.Dari hasil analisis crosstabs menunjukkan bahwatidak ada hubungan antar variabel. Kata Kunci : Days Of Sales Outstanding (DSO), Days Of Sales In Inventory (DSI), Days Of Payables Outstanding (DPO) dan Profitabilitas ABSTRACT The purpose of this study was to determine the Days of Sales Outstanding (DSO), Days of Sales in Inventory (DSI), Days Payables Outstanding (DPO) and the profitability of the automotive companies listed in Indonesia Stock Exchange in 2007-2012.This study uses descriptive statistics and analysis crosstabs. Type of data used is secondary data obtained Capital Market Reference Center in Indonesia Stock Exchange. Crosstabs analysisis used to examine the relationship between variables. The results indicating that the average DSO period 2007-2012 at an automotive company achieved within 52 days. DSI average is 100 days.While the median DPOfor 56days. In addition to ROA values obtained during the period 2007-2012 by an average of 6.01%. This shows that the company can make a profit even if the percentage is low.Age does not affect the company's DSO , DSI , DPO and ROA are fast , this is due to an increasingly competitive market competition. Crosstabs analysis of the results showed that there was no relationship between variables. Keywords: Days of Sales Outstanding (DSO), Days Of Sales In Inventory (DSI), Days Of Payables Outstanding (DPO) and Profitability
Automotive companies in Indonesia can make a profit even with low percentages, due to increasingly competitive market competition.
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