Pengaruh manajemen modal kerja terhadap profitabilitas pada usaha kecil dan menengah di Indonesia

DETAIL KOLEKSI

Pengaruh manajemen modal kerja terhadap profitabilitas pada usaha kecil dan menengah di Indonesia

5.0

Oleh : Cindy Octaviani

Info Katalog

Nomor Panggil : 2016_TA_MJ_022120022

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2016

Pembimbing 1 : Farah Margaretha

Subyek : Working capital management;Days payable inaccount period

Kata Kunci : days of inventory, days in account payable period, days in account receivable period, profitabilitas

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2016_TA_MJ_022120022-Halaman-judul.pdf
2.	2016_TA_MJ_022120022--Bab-1.pdf	8
3.	2016_TA_MJ_022120022--Bab-2.pdf	20
4.	2016_TA_MJ_022120022--Bab-3.pdf	20
5.	2016_TA_MJ_022120022--Bab-4.pdf	18
6.	2016_TA_MJ_022120022--Bab-5.pdf
7.	2016_TA_MJ_022120022-Daftar-pustaka.pdf	4
8.	2016_TA_MJ_022120022-Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk mengetahui pengaruh komponen-komponen manajemen modal kerja yaitu terdiri dari siklus konversi kas, days in account receivable period, days of inventory, dan days in account payable period terhadap profitabilitas yang diukur menggunakan return on asset, return on equity, gross operating profit. Sampel yang digunakan dalam penelitian ini meliputi 42 UKM yang pernah terdaftar di indeks PEFINDO 25 periode 2009-2014. Hasil penelitian menunjukkan bahwa ada pengaruh negatif siklus konversi kas terhadap return on asset dan pengaruh positif terhadap return on equity. Komponen modal kerja yaitu days in account receivable period berpengaruh positif terhadap return on asset danreturn on equity, days of inventory berpengaruh positif terhadap return on equity dangross operating profit, days in account payable period berpengaruh positif terhadap gross operating profit. Selain itu leverage berpengaruh negatif terhadap gross operating profit. Sedangkan size berpengaruh positif terhadap return on asset. Hasilini mengindikasikan bahwa manajer perusahaan dan investor perlu memperhatikansiklus konversi kas, days in account receivable period, days of inventory, days inaccount payable period, leverage dan size untuk meningkat profitabilitas pada UKM.

T his study aims to determine the effect of the components of working capital management, which consists of a cycle of cash conversion, days in accounts receivable period, days of inventory, and days in accounts payable period for profitability as measured by return on assets, return on equity, gross operating profit. The sample used in this study includes 42 SME ever registered in the index PEFINDO 25 2009-2014. The results showed that there was a negative influence on the cash conversion cycle return on assets and a positive effect on return on equity. Components of working capital is accounts receivable days in period positive effect on return on assets danreturn on equity, inventory days of positive effect on return on equity dangross operating profit, days in accounts payable period positive effect on gross operating profit. Additionally leverage negative effect on gross operating profit. While the size positive effect on return on assets. Hasilini indicates that the company managers and investors need siklus cash conversion, days in accounts receivable period, days of inventory, days payable inaccount period, leverage and size for increased profitability in SMEs.