PENGARUH WORKING CAPITAL MANAGEMENT DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (Studi pada Perusahaan Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020)

• Main Author: Lyvia Oktavionalia, - (Author)
• Format: Book
• Published: 2022-08-30.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

Penelitian ini bertujuan untuk mengetahui pengaruh working capital management dan ukuran perusahaan terhadap profitabilitas yang diukur menggunakan Return on Asset (ROA). Working capital management merupakan salah satu strategi untuk memastikan bahwa perusahaan beroperasi secara efisien. Working capital management dalam penelitian ini berfokus pada salah satu komponennya yaitu Average Payable Period (APP). Teknik sampling menggunakan purposive sampling berukuran 55 perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2018-2020. Teknik analisis yang digunakan adalah regresi data panel dengan pendekatan fixed effect model. Hasil penelitian menunjukkan bahwa (1) Working Capital Management yang diukur dengan Average Payable Period (APP) berpengaruh signifikan terhadap profitabilitas yang diukur menggunakan Return on Asset (ROA); (2) Ukuran perusahaan berpengaruh signifikan terhadap profitabilitas yang diukur menggunakan Return on Asset (ROA); (3) Working Capital Management dan Ukuran Perusahaan secara simultan berpengaruh signifikan terhadap profitabilitas. This study aims to determine the effect of working capital management and firm size on profitability as measured using Return on Assets (ROA). Working capital management is one of the strategies to ensure that the company operates efficiently. Working capital management in this study focuses on one of its components, namely the Average Payable Period (APP). The sampling technique used purposive sampling measuring 55 consumer goods sector companies listed on the Indonesia Stock Exchange periodic 2018-2020. The analysis technique used is panel data regression with a fixed effect model approach. The results of hypothesis testing indicate that (1) Working Capital Management as proxied by Average Payable Period (APP) has a significant effect on profitability as measured by Return on Assets (ROA); (2) Firm size has a significant effect on profitability as measured by using Return on Assets (ROA); (3) Working Capital Management and Firm Size simultaneously have a significant effect on profitability.

Item Description

http://repository.upi.edu/85541/1/S_PEA_1801615_Title.pdf
http://repository.upi.edu/85541/2/S_PEA_1801615_Chapter%201.pdf
http://repository.upi.edu/85541/3/S_PEA_1801615_Chapter%202.pdf
http://repository.upi.edu/85541/4/S_PEA_1801615_Chapter%203.pdf
http://repository.upi.edu/85541/5/S_PEA_1801615_Chapter%204.pdf
http://repository.upi.edu/85541/6/S_PEA_1801615_Chapter%205.pdf
http://repository.upi.edu/85541/7/S_PEA_1801615_Appendix.pdf