Pengaruh Manajemen Modal Kerja Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Ritel Yang Terdaftar Di BEI Periode 2009-2012
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Institusion
STIE Indonesia Banking School
Author
Sumintapura, Siti Anissa
Subject
HD28 Management. Industrial Management
Datestamp
2020-11-19 07:04:51
Abstract :
The aims of this study are to analyze the effect of working capital management and liquidity on profitability. In this research used financial ratio, such as Working Capital Turnover (WCTO), Receivable Turnover (RTO), Inventory Turnover (ITO), Current Ratio (CR), and Return on Asset (ROA). This study was taken because in the previous research there are still differences between each other and there are a differences between the result of previous research with existing theory. The sample of this research are Retail Companies listed in Indonesian Stock Exchange in the year of 2009-2012. Twenty eight companies are selected, determination of the sample in this research using purposive sampling based on the availability of financial report and listed in IDX during the study period. The type of data is secondary data, while data analysis method used was multiple linear regression. The results of this study indicate that the partial effect of ITO have a positive and significant effect while RTO and CR each have a negative and significant effect on profitability of Retail Companies listed in Indonesia Stock Exchange in the period 2009- 2012. However WCTO have a positive and no significant effect on profitability of Retail Companies listed in Indonesia Stock Exchange in the period 2009-2012. Keywords: Working Capital Turnover (WCTO), Receivable Turnover (RTO), Inventory Turnover (ITO), Current Ratio (CR), Return on Asset (ROA).
The aims of this study are to analyze the effect of working capital management and liquidity on profitability. In this research used financial ratio, such as Working Capital Turnover (WCTO), Receivable Turnover (RTO), Inventory Turnover (ITO), Current Ratio (CR), and Return on Asset (ROA). This study was taken because in the previous research there are still differences between each other and there are a differences between the result of previous research with existing theory. The sample of this research are Retail Companies listed in Indonesian Stock Exchange in the year of 2009-2012. Twenty eight companies are selected, determination of the sample in this research using purposive sampling based on the availability of financial report and listed in IDX during the study period. The type of data is secondary data, while data analysis method used was multiple linear regression. The results of this study indicate that the partial effect of ITO have a positive and significant effect while RTO and CR each have a negative and significant effect on profitability of Retail Companies listed in Indonesia Stock Exchange in the period 2009- 2012. However WCTO have a positive and no significant effect on profitability of Retail Companies listed in Indonesia Stock Exchange in the period 2009-2012. Keywords: Working Capital Turnover (WCTO), Receivable Turnover (RTO), Inventory Turnover (ITO), Current Ratio (CR), Return on Asset (ROA).
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