Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Perusahaan (Studi Pada Perusahaan Food And Beverages Yang Listing Di Bursa Efek Indonesia Tahun 2010-2012)

Laksitowening, NimasAyu (2014) Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Perusahaan (Studi Pada Perusahaan Food And Beverages Yang Listing Di Bursa Efek Indonesia Tahun 2010-2012). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen modal kerja terhadap profitabilitas perusahaan food and beverages yang terdaftar di bursa efek Indonesia. Penelitian ini menjelaskan pengaruh periode persediaan, periode piutang, periode utang usaha dan siklus konversi kas terhadap net profit margin perusahaan. Jenis penelitian ini adalah penelitian kuantitatif dan menggunakan metode non probability sampling dengan teknik penentuan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 12 perusahaan dengan periode tahun 2010 hingga 2012. Untuk mengetahui seberapa besar perubahan variabel dependen terhadap variabel independennya digunakan analisis regresi linier berganda. Uji asumsi klasik yang digunakan adalah uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas. Sedangkan untuk uji hipotesis menggunakan uji F dan uji t. Dari hasil hipotesis diketahui bahwa variabel periode persediaan, periode piutang, periode utang usaha dan siklus konversi kas berpengaruh signifikan baik secara parsial maupun simultan terhadap net profit margin perusahaan. Hal ini menunjukkan bahwa profitabilitas akan semakin meningkat apabila manajemen perusahaan food and beverages mampu merencanakan perputaran periode persediaan, periode piutang, periode utang usaha dan siklus konversi kas dengan baik . Sedangkan dari keempat variabel independen tersebut yang berpengaruh dominan terhadap net profit margin perusahaan food and beverages adalah variabel periode utang usaha.

English Abstract

The study aims at examining the effect on working capital management as well on profitability of the Food and Beverages companies listed in Indonesia Stock Exchange. This research described the influence of four independent variables namely Inventory turnover period, Receivables Conversion Period, Payables Deferral Period, and Cash conversion cycle on the net profit margin of firms. This research was quantitative research and used non-probability sampling method with a sampling technique using purposive sampling and obtained a sample of 12 companies. In finding out how much the dependent variable changes independent variables, multiple linear regression analysis was used. The classical assumptions used are the normality test, multicollinearity, and heteroscedasticity test. As for the hypothesis test used the F test and t test. From the results of the hypothesis the variable Inventory turnover period, Receivables Conversion Period, Payables Deferral Period, and Cash conversion cycle significantly affect either partially or simultaneously on net profit margin of firms. This shows that the profitability will increase when the food and beverages company management is capable in plannning theInventory turnover Period, Receivables Conversion Period, Payables Deferral Period, and Cash Conversion Cycle properly. Meanwhile, from the four independent variables it can be seen that Payable Defferal Period variable is the most dominant variable that influence on companys net profit margin food and beverages.

Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FE/2014/375/051406850
Subjects:	600 Technology (Applied sciences) > 658 General management
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	Budi Wahyono Wahyono
Date Deposited:	30 Oct 2014 09:31
Last Modified:	21 Oct 2021 02:55
URI:	http://repository.ub.ac.id/id/eprint/107403

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