Pengaruh good corporate governance terhadap working capital dengan profitability sebagai variabel moderasi

DETAIL KOLEKSI

Pengaruh good corporate governance terhadap working capital dengan profitability sebagai variabel moderasi

Oleh : Raihan Kianta Braja

Info Katalog

Nomor Panggil : 2019_TA_AK_023151106

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : R Rosiyana Dewi

Subyek : Corporate governance;Working capital

Kata Kunci : good corporate governance, corporate governance index, working capital, cash conversion cycle, cash

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2019_TA_AK_023151106_Halaman-Judul.pdf
2.	2019_TA_AK_023151106_Bab-1.pdf	13
3.	2019_TA_AK_023151106_Bab-2.pdf
4.	2019_TA_AK_023151106_Bab-3.pdf
5.	2019_TA_AK_023151106_Bab-4.pdf
6.	2019_TA_AK_023151106_Bab-5.pdf
7.	2019_TA_AK_023151106_Daftar-Pustaka.pdf
8.	2019_TA_AK_023151106_Lampiran.pdf

Abstrak
Abstract

T ujuan penelitian ini adalah untuk mengetahui pengaruh good corporate governance terhadap working capital, dengan profitability sebagai variabel moderasi. Good Corporate Governance diproksikan dengan Corporate Governance Index. Working Capital diproksikan dengan Cash Conversion Cycle dan Cash Holdings. Profitability diproksikan dengan Return on Assets. Penelitian ini menggunakan sampel dari perusahaan yang terdaftar di Bursa Efek Indonesia sebanyak 54 sampel selama 4 tahun, dari 2015-2018. Teknik yang digunakan dalam pengumpulan data adalah purposive sampling. Metode yang digunakan dalam menganalisis penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa good corporate governance memiliki pengaruh negatif terhadap working capital (baik pada proksi cash conversion cycle dan cash holdings). Hasil penelitian ini menunjukan bahwa profitability memiliki hubungan negatif terhadap working capital yang diproksikan oleh cash conversion cycle namun tidak berpengaruh terhadap cash holdings. Hasil penelitian ini menunjukan bahwa profitability tidak mempengaruhi hubungan good corporate governance terhadap working capital yang diproksikan cash conversion cycle, namun profitability mempengaruhi hubungan good corporate governance terhadap working capital yang diproksikan cash holdings.

T he purpose of this research is to study the effect of good corporate governance on working capital, with profitability as a moderating variable. Good Corporate Governance is proxied by the Corporate Governance Index. Working Capital is proxied by Cycle Conversion Cycle and Cash Holdings. Profitability is proxied by Return on Assets. This study uses samples from 54 companies listed on the Indonesia Stock Exchange for 4 years, from 2015-2018. The technique used in collecting data is by using purposive sampling. This research uses multiple linear regression analysis. The results of this study indicate that corporate governance has a negative influence on working capital (both on the proxy of the cash conversion cycle and cash holdings). The results of this study indicate that profitability has a negative relationship with working capital which is proxied by the cash conversion cycle but does not affect cash holdings. The results of this study indicate that profitability does not affect the relationship of good corporate governance to working capital that is proxied by the cash conversion cycle, but the profitability does affect the relationship of good corporate governance to working capital that is proxied to cash holdings.