Manajemen Modal Kerja dan Kinerja Perusahaan Pada Perusahaan Perdagangan Eceran di Indonesia
Repository Politeknik Negeri Batam
Date
2017-08-24
Authors
Olfimarta, dania
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
Working capital management is the management of current assets and current
liabilities. The purpose of working capital management is to manage current
assets and current liabilities in order to obtain a decent working capital and
ensure the level of corporate liquidity. This study purpose to examine the effect of
working capital management proxy with working capital turnover, cash turnover,
inventory turnover, receivable turnover to coorporate performance. The data
used are secondary data in the form of financial statements of retail trade
companies listed in Indonesia Stock Exchange (IDX) period 2012-2016. Sampling
method using purposive sampling technique. The analysis tool used is simple
linear regression analysis and partial test (t statistic test). The results of the study
found that working capital turnover had a significant positive effect on the
performance of the company. The cash turnover has a positive and insignificant
effect on the performace of the company. The inventory turnover has a
significant positive effect on the performance of the company. The receivable
turnover has a significant positive effect on the performance of the company.
Subsequent research is expected to add proxies as well as other independent
variables that are suspected to have an effect on the performance of the
company and expand the corporate sector so that the results of the research not
only have implications for the retail trade sectors but also have implications for
other companies in different sectors and take into account the size of the
company and see Its influence on the results of further research.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Economics (Ilmu Ekonomi), Management and Auxiliary Service (Manajemen dan Ilmu yang Berkaitan)