Analisis pengaruh manajemen modal kerja terhadap profitabilitas perusahaan pada siklus ekonomi yang berbeda = analysis of the impact of working capital management on firm profitability in different business cycle / Putri Dwijayanti
Putri Dwijayanti;
Fajar Trijatmiko, promotor; Rachmadi Agus Triono, examiner; Lisa Fitriyanti Akbar, examiner
([Publisher not identified]
, 2015)
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ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh manajemen modal kerja terhadapprofitabilitas perusahaan dalam kondisi siklus ekonomi yang berbeda di Indonesia.Penelitian ini menggunakan data sekunder dari perusahaan perkebunan,pertambangan, manufaktur, dan retailer yang tercatat di Bursa Efek Indonesia padatahun 1997-2012. Manajemen modal kerja diukur melalui cash conversion cylesedangkan siklus ekonomi ditentukan berdasarkan pertumbuhan GDP. Dalampenelitian ini juga diukur pengaruh receivable conversion period, inventoryconversion period, dan account payable deferral period pada profitabilitas. Hasilpenelitian menunjukkan bahwa manajemen modal kerja berpengaruh negatif dansignifikan terhadap profitabilitas perusahaan. Receivable conversion period,inventory conversion period, dan account payable deferral period juga diketahuimemiliki pengaruh yang negatif terhadap profitabilitas. Dari hasil penelitian jugadiketahui bahwa siklus ekonomi tidak berpengaruh terhadap signifikansi pengaruhmanajemen modal kerja terhadap profitabilitas perusahaan di Indonesia. ABSTRACT This study aimed to determine the effect of working capital management on thecompany's profitability in the different business cycle in Indonesia. This study usessecondary data from plantations, mining, manufacturing, and retailers firm that arelisted on the Indonesia Stock Exchange in 1997-2012. Working capital managementis measured by cash conversion cycle while the economy cycle is determined by thegrowth of GDP. In this study also measured the effect of the receivable conversionperiod, inventory conversion period, and account payables deferral period onprofitability. The results showed that the working capital management has negativeeffect on firm profitability and statistically significant. Receivable conversion period,inventory conversion period, and account payables deferral period is also known tohave a negative effect on profitability. The result showed that economic cycle has noeffect on the significance of the relationship between working capital managementand firm profitability. |
 S58080-Putri Dwijayanti.pdf :: Unduh
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| No. Panggil : | S58080 |
| Entri utama-Nama orang : | |
| Entri tambahan-Nama orang : | |
| Entri tambahan-Nama badan : | |
| Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2015 |
| Program Studi : |
| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ind rda |
| Tipe Konten : | text |
| Tipe Media : | unmediated ; Computer (rdadontent) |
| Tipe Carrier : | volume ; online resource |
| Deskripsi Fisik : | xxv, 116 pages ; 21 cm |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
| No. Panggil | No. Barkod | Ketersediaan |
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| S58080 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20402916 |
