Arieska, Isna Wardah Lia (2017) Pengaruh Manajemen Modal Kerja Terhadap Tingkat Profitabilitas (Studi Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh manajemen modal kerja, yang diukur dengan menggunakan periode piutang, periode persediaan, dan periode utang usaha terhadap profitabilitas (Return On Asset). Jenis penelitian ini adalah penelitian eksplanatori yang bersifat pengembangan. Metode pengumpulan data dokumentasi. Data yang digunakan berupa Laporan keuangan perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2013-2015 yang diperoleh dari Galeri Investasi fakultas Ekonomi dan Bisnis Universitas Brawijaya dan situs Bursa Efek Indonesia. Jumlah populasi dalam penelitian ini adalah 12 perusahaan, dan seluruhnya dijadikan sebagai sampel dengan menggunakan teknik sampling jenuh (sensus). Analisis penelitian menggunakan analisis regresi linear. Hasil penelitian menunjukkan bahwa periode piutang dan periode persediaan tidak berpengaruh signifikan terhadap tingkat profitabilitas karena periode piutang dan persediaan cenderung mengalami kenaikan. Sedangkan periode utang usaha memiliki pengaruh yang signifikan positif terhadap profitabilitas, yang menunjukkan
English Abstract
The objective of this research is to analyze and determine the influence of working capital management that is measured using receivable conversion period (periode penerimaan piutang), inventory conversion period (periode konversi persediaan), and payable deferral period (periode penangguhan utang) on profitability (Return on Asset). The characteristic of this explanatory research is developmental. The data of this study were collected from the financial statements of food and beverage manufacturing companies listed in the Indonesia Stock Exchange in the period of 2013-2015, which had been obtained from the Investment Gallery of Faculty of Economics and Business in Brawijaya University and from the Indonesia Stock Exchange’s website. Using saturated sampling (census) technique, all 12 companies in the population were selected as the sample. The data of this research were analyzed using linear regression analysis. The results show that period of receivables and inventory conversion period do not have significant effect on profitability because receivables and inventory conversion period tend to increase. However, payables deferral method significant and positive influence on profitability, which indicates that an increase in the period of debt will improve profitability.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/536/051710511 |
| Uncontrolled Keywords: | Manajemen Modal Kerja, Profitabilitas, Return On Asset, Working Capital Management, Profitability, Return on Asset |
| 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: | 12 Dec 2017 02:11 |
| Last Modified: | 21 Sep 2020 03:00 |
| URI: | http://repository.ub.ac.id/id/eprint/6819 |
Actions (login required)
 |
View Item |