Analisa Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Sinaga, Novia Agustria (2019) Analisa Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan dari penelitian ini bertujuan untuk menganalisa pengaruh dari manajemen modal kerja terhadap profitabilitas pada perusahaan di Indonesia. Objek penelitian ini meliputi perusahaan yang bergabung di Bursa Efek Indonesia (BEI) dari rentang waktu 2013-2017. Tingkat pengembalian aset digunakan sebagai variabel dependen. Siklus konversi kas, periode perputaran persediaan, periode penerimaan piutang usaha, dan periode perputaran hutang usaha digunakan sebagai variable independen pada penelitian ini. Jumlah datan yang dijangkau dalam penelitian ini yaitu 135 perusahaan yang terdaftar di BEI dengan 675 data untuk periode 2013-2017 dan dipilih menggunakan purpose sampling method. Pengujian pada penelitian ini menggunakan uji multi-regresi untuk menguji hipotesis. Hasil penelitian menyajikan ukuran perusahaan dan debt ratio berpengaruh signifikan positif terhadap tingkat pengembalian aset. Kemudian menyajikan variabel siklus konversi kas, periode perputaran persediaan, periode penerimaan piutang usaha, periode perputaran utang usaha dan fixed financial cost tidak ada pengaruh yang signifikan terhadap tingkat pengembalian aset. ********************************************************************** This study aims to analyze the effect of working capital management on profitability in companies in Indonesia. The objects in this study include companies listed on the Indonesia Stock Exchange (IDX) from 2013-2017. The rate of return on assets is used as the dependent variable. The cash conversion cycle, the inventory turnover period, the receivable receivable period, and the accounts payable turnover period were used as independent variables in this study. The amount of data reached in observations is 135 companies or as a sample with 675 data for the 2013-2017 period and selected using the purpose sampling method. Data obtained from the entity's annual financial statements are registered in accordance with research criteria. The results present firm size and debt ratio variables are positively related significantly to the rate of return on assets. Present the variable of the cash conversion cycle, the period of stock turnover, the period of receipt of accounts receivable, the period of turnover of accounts payable and fixed financial cost are not significantly related to the rate of return on assets.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: profitability asset returns cash conversion cycle inventory turnover period period of trade receivable receipts period of business debt turnover company size debt ratio and fixed financial cost.
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 11:02
Last Modified: 05 Oct 2020 09:08
URI: http://repository.uib.ac.id/id/eprint/1997

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