Dewi, Afifah Praditha (2019) Mengukur Efisiensi Modal Kerja Dengan Indeks Efisiensi Modal Kerja (Studi Pada Perusahaan Sektor Farmasi Yang Tercatat Di Burse Efek Indonesia Periode 2013 – 2017). Sarjana thesis, Universitas Brawijaya.
Abstract
Efisiensi modal kerja penting dilakukan oleh perusahaan untuk keberlangsungan kegiatan operasional perusahaan dalam jangka pendek. Tujuan penelitian ini adalah untuk menganalisis dan mengukur efisiensi modal kerja Perusahaan Sektor Farmasi yang tercatat di Bursa Efek Indonesia selama 5 tahun terakhir. Penelitian ini merupakan penelitian deskriptif. Populasi pada penelitian ini adalah seluruh Perusahaan Sektor Farmasi yang tercatat di Bursa Efek Indonesia selama periode 2013 sampai dengan 2017. Metode pengambilan sampel pada penelitian ini menggunakan sampel jenuh, dengan jumlah 35 observasi. Metode yang digunakan untuk mengukur efisiensi modal kerja menggunakan Working Capital Management of Efficiency Index atau Indeks Efisiensi Modal Kerja, yang terdiri dari Performance Index of Working Capital Management, Utilisation Index of Working Capital Management, dan Efficiency Index of Working Capital Management. Hasil penelitian menunjukkan bahwa, Performance Index 7 Perusahaan Farmasi masih dibawah 1 atau kurang dari 1. Utilisation index, terdapat 4 perusahaan telah melakukan pemanfaatan utilitas dengan baik, dengan hasil penghitungan lebih dari 1, dan Efficiency Index Perusahaan Farmasi masih dibawah 1, menggambarkan bahwa perusahaan belum efisien dalam pengelolaan modal kerjanya.
English Abstract
The efficiency of working capital is important to be carried out by the company for the sustainability of the company's operational activities in the short term. The purpose of this study is to analyze and measure the efficiency of working capital of the Pharmaceutical Sector Companies listed on the Indonesia Stock Exchange for the past 5 years. This research is descriptive research. The population in this study were all Pharmaceutical Sector Companies listed on the Indonesia Stock Exchange during the period 2013 to 2017. The sampling method in this study used saturated samples, with 35 observations. The method used to measure working capital efficiency uses the Working Capital Management of Efficiency Index, which consists of the Performance Index of Working Capital Management, the Utilization Index of Working Capital Management, and the Efficiency Index of Working Capital Management. The results of the study show that Pharmaceutical Company Performance Index 7 is still below 1 or less than 1. Utilization index, there are 4 companies that have made good use of utilities, with calculation results of more than 1, and Pharmaceutical Company Efficiency Index is still below 1, illustrating that companies not yet efficient in managing working capital.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/535/051908122 |
| Uncontrolled Keywords: | Performance Index of Working Capital, Utilisation Index of Working Capital, Efficiency Index of Working Capital, Manajemen Modal Kerja, Performance Index of Working Capital, Utilization Index of Working Capital, Efficiency Index of Working Capital, Management of Working Capital |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.152 Management of financial operations > 658.152 4 Procurement and management of specific kinds of capital > 658.152 44 Working capital |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Nur Cholis |
| Date Deposited: | 05 Aug 2020 07:36 |
| Last Modified: | 05 Aug 2020 07:36 |
| URI: | http://repository.ub.ac.id/id/eprint/174324 |
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