Analisis Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas (Studi Pada Perusahaan Properti Dan Real Estate Yang Go Public Di Bei Tahun 2006 - 2011)
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Date
2013-08-23
Authors
Sitorus, Yuni Sartika
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
This study aimed to determine the effect of working capital manajemen on
independence of profitability. The method used is regression analysis to compare
the three variables is average collection period, inventory turnover in days, dan
average payment period (independent variable) with the independence of
profitability/ROI (dependent variable). Using a sample of 12 property and real
estate companies, this study was able to prove that the working capital
management significantly negative effect on profitability (ROI).
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Profitabilitas, Profitability