pengaruh efisiensi modal kerja periode perputaran kas dan rasio likuiditas terhadap profitabilitas perusahaan manufaktur di bursa efek Indonesia tahun 2013-2017

Achmad, Muhammad (2019) pengaruh efisiensi modal kerja periode perputaran kas dan rasio likuiditas terhadap profitabilitas perusahaan manufaktur di bursa efek Indonesia tahun 2013-2017. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Manajemen modal kerja yang baik membutuhkan perencanaan dan mekanisme pengendalian yang tepat. Manajemen modal kerja juga menuntut perusahaan untuk mempertimbangkan keseimbangan antara aset lancar dan kewajiban lancar guna menghindari resiko kegagalan untuk menyelesaikan kewajiban yang jatuh tempo serta disisi lain menghindari investasi yang berlebihan di aktiva lancar. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh efisiensi modal kerja periode perputaran kas dan rasio likuiditas terhadap profitabilitas perusahaan manufaktur di Bursa Efek Indonesia tahun 2013-2017. Populasi dalam penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2013 sampai dengan 2017 yang berjumlah 152 perusahaan, dan besar sampel yang diambil sebanyak 25 perusahaan manufaktur. Data yang diperoleh dalam penelitian ini merupakan data sekunder yang dikumpulkan dari laporan keuangan perusahaan. Dalam upaya menjawab permasalahan dalam penelitian ini digunakanlah metode analisis regresi linier berganda (Multiple Regresion). Hasil penelitian menunjukkan bahwa cash conversion cycle, perputaran persediaan dan perputaran utang usaha tidak berpengaruh signifikan terhadap profitabilitas perusahaan. Sementara periode penagihan piutang, current ratio dan quick aset ratio berpengaruh signifikan terhadap profitabilitas perusahaan / Good working capital management requires proper planning and control mechanisms. Working capital management also requires companies to consider the balance between current assets and current liabilities to avoid the risk of failure to settle maturing obligations and on the other hand avoid excessive investment in current assets. This research was conducted with the aim to determine the effect of working capital efficiency on cash turnover period and liquidity ratio on the profitability of manufacturing companies in the Indonesia Stock Exchange in 2013-2017. The population in the study were manufacturing companies listed on the Indonesia Stock Exchange for the period of 2013 to 2017, totaling 152 companies, and the number of samples taken was 25 manufacturing companies. The data obtained in this study are secondary data collected from the company's financial statements. In an effort to answer the problems in this study used multiple linear regression analysis method. The results showed that the cash conversion cycle, inventory turnover and business debt turnover did not significantly influence the profitability of the company. While the debt collection period, current ratio and quick asset ratio significantly influence the profitability of the company

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