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The Influence of Cash Turnover and Inventory Turnover on Profitability with Liquidity as an Intervening Variable (An Empirical Study on Companies in the Clothing and Luxury Goods Subsector Listed on the Indonesia Stock Exchange from 2021 to 2023)

Jurnal Cakrawala Akuntansi · Vol. 17 No. 1 (2025) · hlm. 87–111

DOI
10.22437/jca.v17i1.46748
ISSN
3123-1918, 1979-4851
Terbit
2025-02-01
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This research aims to determine the effect of cash turnover and inventory turnover on profitability with liquidity as an intervening variable. The independent variables used in this study are cash turnover and inventory turnover. While the dependent variables in the study are profitability and liquidity as intervening variables. This type of research is quantitative research. The population in this study were companies in the clothing and luxury goods sub-sector listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study was taken using the purposive sampling method with a sample size of 19 companies. Data analysis in this study is multiple linear regression analysis with the help of the IBM SPSS version 26 program. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange. The results of this study indicate that cash turnover has an effect and inventory turnover does not affect liquidity. Cash turnover and inventory turnover have no effect but liquidity affects profitability. Hypothesis testing using the Sobel test shows that liquidity is able to indirectly mediate the relationship between cash turnover and profitability, but has not been able to mediate the relationship between inventory turnover and profitability.

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  • Universitas Jambi
  • Riau University
  • Politeknik Negeri Sriwijaya
  • Universitas Muhammadiyah Jambi
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Rekan penulisOrganisasiArtikel bersama
Fitrini MansurUniversitas Jambi3
Enggar Diah Puspa ArumUniversitas Jambi2
Rita FriyaniUniversitas Jambi2
Yuliana YulianaUniversitas Jambi2
Wiralestari WiralestariUniversitas Jambi2
Haryadi HaryadiUniversitas Jambi1
Sri Teguh RahayuUniversitas Jambi1
Netty HerawatyUniversitas Jambi1
Reni YustienUniversitas Jambi1
Fredy OlimsarUniversitas Jambi1
Rainiyati RainiyatiUniversitas Jambi1
Yudi YudiUniversitas Jambi1
Hamzah HamzahUniversitas Jambi1
Sri Bekti RahayuUniversitas Jambi1
Muhammad Hafidz Ibnu KhaldunUniversitas Jambi1
Yuliusman YuliusmanUniversitas Jambi1
Widya Ika JulianaUniversitas Jambi1
Ratih KusumastutiUniversitas Jambi1
Muhammad Agung SoehartoUniversitas Jambi1
Rezi AbdurrahmanRiau University1
mellyAfiliasi tidak diketahui1
Melly Maragretha YuliantiUniversitas Jambi1
Renal WijayaAfiliasi tidak diketahui1
Yuliusman - -Afiliasi tidak diketahui1
Marliza MarlizaAfiliasi tidak diketahui1
Desri YantoPoliteknik Negeri Sriwijaya1
Rika NeldawatyUniversitas Muhammadiyah Jambi1
Elisa Rama YantiAfiliasi tidak diketahui1
Nela SafeliaUniversitas Jambi1
Namira Putri AnindaAfiliasi tidak diketahui1
Rani AmaliaUniversitas Jambi1
Dea Putri AnggrainiUniversitas Jambi1
Misni ErwatiUniversitas Jambi1
Ahmad HamdaniAfiliasi tidak diketahui1
Srimastuti TutiUniversitas Jambi1
Yuliusman YuliusmanUniversitas Jambi1
Rafmil KurniawanAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">The Influence of Cash Turnover and Inventory Turnover on Profitability with Liquidity as an Intervening Variable (An Empirical Study on Companies in the Clothing and Luxury Goods Subsector Listed on the Indonesia Stock Exchange from 2021 to 2023)</dc:title>
	<dc:creator xml:lang="en">Nur Puspita, Lovia</dc:creator>
	<dc:creator xml:lang="en">Tiswiyanti, Wiwik</dc:creator>
	<dc:creator xml:lang="en">Hernando, Riski</dc:creator>
	<dc:subject xml:lang="en">Cash Turnover</dc:subject>
	<dc:subject xml:lang="en">Inventory Turnover</dc:subject>
	<dc:subject xml:lang="en">Profitability</dc:subject>
	<dc:subject xml:lang="en">Liquidity</dc:subject>
	<dc:description xml:lang="en">This research aims to determine the effect of cash turnover and inventory turnover on profitability with liquidity as an intervening variable. The independent variables used in this study are cash turnover and inventory turnover. While the dependent variables in the study are profitability and liquidity as intervening variables. This type of research is quantitative research. The population in this study were companies in the clothing and luxury goods sub-sector listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study was taken using the purposive sampling method with a sample size of 19 companies. Data analysis in this study is multiple linear regression analysis with the help of the IBM SPSS version 26 program. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange. The results of this study indicate that cash turnover has an effect and inventory turnover does not affect liquidity. Cash turnover and inventory turnover have no effect but liquidity affects profitability. Hypothesis testing using the Sobel test shows that liquidity is able to indirectly mediate the relationship between cash turnover and profitability, but has not been able to mediate the relationship between inventory turnover and profitability.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2025-02-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/46748</dc:identifier>
	<dc:identifier>10.22437/jca.v17i1.46748</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi ; 87-111</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/46748/21796</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Lovia Nur Puspita, Wiwik Tiswiyanti, Riski Hernando</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>