PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA USAHA KECIL DAN MENENGAH DALAM INDEKS PEFINDO25
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Institusion

Universitas Katolik Musi Charitas

Author

Budi, Felisita Larasati

Subject

H Social Sciences (General) 

Datestamp

2022-12-14 03:16:00 

Abstract :
This research aims to examine the influence of Inventory Conversion Period (ICP), Average Collection Period (ACP), Payables Deferral Period (PDP), and Current Ratio (CR) towards profitability of Small and Medium Enterprises (SMEs) based on the Pefindo25 index. Working capital theory, cash conversion cycle, and profitability ratio were the theories used in this research. Purposive sampling method was used to collect the data that consisted of 90 observation data. Multiple linear regressions technique was used to analyse the data to test whether the variables of Inventory Conversion Period (ICP), the Average Collection Period (ACP), the Payables Deferral Period (PDP) and the Current Ratio (CR) have an influence towards the profitability of SMEs. The results obtained show that the variables of Inventory Conversion Period (ICP), the Average Collection Period (ACP), and the Payables Deferral Period (PDP) do not significantly influence profitability, while the Current Ratio variable (CR) have a significant positive effect on profitability. Keywords: Inventory Conversion Period, Average Collection Period, Payables Deferral Period, Current Ratio, profitability, SMEs 

File :
EM-2019-1522109-Cover.pdf
EM-2019-1522109-Abstract.pdf
EM-2019-1522109-Complate.pdf
EM-2019-1522109-Summary_id.pdf
EM-2019-1522109-Table of Content.pdf
EM-2019-1522109-Chapter 1.pdf
EM-2019-1522109-Chapter 2.pdf
EM-2019-1522109-Chapter 3.pdf
EM-2019-1522109-Chapter 4.pdf
EM-2019-1522109-Conclusion.pdf
EM-2019-1522109-Reference.pdf
EM-2019-1522109-Attachment.pdf