ANALISIS PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN (STUDI PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2011-2013)
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Keywords:
Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Profitabilitas
Abstract
Penelitian ini bertujuan untuk mengetahui peran perputaran kas, perputaran piutang dan perputaran persediaan terhadap profitabilitas perusahaan di sektor manufaktur tahun 2011-2013. Penelitian ini juga bertujuan untuk mengetahui peran Leverage, likuiditas dan ukuran perusahaan terhadap profitabilitas perusahaan sektor manufaktur tahun 2011-2013. Hasil analisis dari penelitian ini menunjukkan perputaran kas, piutang dan persediaan berpengaruh secara simultan terhadap profitabilitas. Sedangkan analisis secara parsial menunjukkan hanya perputaran kas dan perputaran piutang yang berpengaruh terhadap profitabilitas di sektor manufaktur tahun 2011-2013.
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References
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Bramasto, Ari. 2007. “Analisis Perputaran Aktiva Tetap dan Perputaran Piutang Kaitannya Terhadap Return On Assets Pada PT. POS Indonesia (PERSERO) Bandung”. Jurnal Ekonomi Unikom, Vol. 9, No. 2, hal. 215 – 230.
Elwiyana, S. (2007). Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Rentabilitas Ekonomi Pada KPRI Di Kabupaten Jepara Tahun 2004-2005 (Doctoral dissertation, Universitas Negeri Semarang).
Ganesan, Vedavinayagam. 2007. “An Analysis Of Working Capital Management Efficiency In Telecommunication Equipment Industry”. Rivier Academic Journal, Vol. 3, No. 2, pp. 1 – 10.
Garcia, J. L., Martins, F. V., & Brandão, E. 2011. The Impact of Working Capital Management upon Companies’ Profitability: Evidence from European Companies. Working Paper, Universidade do Porto-Faculdade de Economoa, Moderna University of Porto-CEMPRE, Faculdade de Economia.
Gill, A., Biger, N., & Mathur, N. (2010). The relationship between working capital management and profitability: evidence from The United States.Business and Economics Journal, 10, 1-9.
Gitman, J. Lawrence. 2006. Principles of managerial finance 11th edition. Prenctice Hall.
Lamberson, M. (1995). Changes in working capital of small firms in relation to changes in economic activity. American Journal of Business, 10(2), 45-50.
Lazaridis and Tryfonidis. 2006. “The relationship between working capital management and profitability of listed companies in the Athens Stock Exchange”. Journal of Business Finance & Accounting, Vol. 19, No. 1, pp. 1 – 12.
Mansoori, E., & Muhammad, D. J. 2012. The Effect of Working Capital Management on Firm’s Profitability: Evidence from Singapore, Interdisciplinary Journal of Contemporary Research in Business, Vol. 4 : 5.
Mathuva, David M. 2010 “The Influence of Working Capital Management Components on Corporate Profitability: A Survey on Kenyan Listed Firms”, Research Journal of Business Management, 4(1): 1-11.
Munawir, S. 2004. Analisis Laporan Keuangan, Edisi Ke-4, Liberty, Yogyakarta. Ikatan Akuntansi Indonesia (IAI). 2004. Pernyataan Standar Akuntansi Keuangan (PSAK ). Jakarta: Salemba Empat.
Murhadi, W.R. 2013. Analisis Laporan Keuangan: Proyeksi dan Valuasi Saham. Jakarta: Penerbit Salemba Empat.
Padachi, K. 2006. Trends in working capital management and its impact on firms’ performance: an analysis of Mauritian small manufacturing firms.International Review of business research papers, 2(2), 45-58. Putra, Lutfi Jaya. 2012. “Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas (Studi Kasus : PT. Indofood Sukses Makmur Tbk.)”. Jurnal Ekonomi Gunadarma, Vol. 9. No. 1, hal. 1 – 10.
Published
2015-09-01
Section
Bidang Manajemen (M)
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