Pengaruh Modal Kerja, Kas dan Piutang Terhadap Profitabilitas pada Perusahaan Industri Barang Konsumsi di Bursa Efek Indonesia
Abstract
This research aims to determine the influence of working capital, cash and receivables on the probability of consumer and industrial goods companies on the Indonesian Stock Exchange. This research uses the cross section method. The results of the t test research show that working capital (X1) against probability (Y) can be processed partially using a calculated t of 1.971≤ -6.5253. Therefore, there is a partially significant influence of working capital on probability. For cash (X2) the probability (Y) t count is -6.64449, while the t count is 1.9721, so it can be concluded that t > t table means that there is a partial significant difference in cash to the probability, at the t count probability of 4.123983 t table is 1.9721. In conclusion, working capital, cash and receivables simultaneously influence probability.
Keywords: Cash, Working Capital, Receivables, Profitability
References
Brigham , Eugene, F. & Joel F. Houston. 2005. Dasar-dasar Manajemen Keuangan. Jakarta : Salemba Empat
Gitosudarmo, Indriyo. 2018. Manajemen keuangan. Penerbit BPFE; Yogyakarta
Rahma, Aulia. 2017. Analisis Pengaruh Manajemen kas Terhadap Profitabilitas Perusahaan. Jurnal 1(4): 92-110) studi pada perusahaan manufaktur PMA dan PMDM) Yang terdaftar di BEI periode 2017-2020). http://eprints.undip.ac.id/28981
Riyanto, Bambang. 2018. Dasar-Dasar Pembelanjaan Perusahaan. Yogyakarta : BP-FE
Santoso, E.E, Clairene. 2018. Perputaran kas Dan Perputaran Piutang Pengaruhnya Terhadap Profitabilitas Pada PT.PEGADAIAN (PERSERO). Jurnal EMBA 1581 1(4) :1581-159) di unduh dari http://ejournal.unsrat.ac.id/index.php/emba/article/view/2963
Sartono, A.2010. Manajemen keuangan. Yogyakarta: BPFE
Suarnami, LK. 2014. Pengaruh perputaran piutang dan periode Pengumpulan piutang terhadap profitabilitas pada perusahaan pembiayaan. Jurnal jurusan manajemen. (Jurnal Ilmu & Riset Manajemen Vol. 3 No. 9 (2014)
Verawati, Ventilinda. 2021. Pengaruh Perputaran kas, Perputaran Piutang, dan Perputaran Persediaan Terhadap Perusahaan Tekstil di Bursa Efek Indonesia . Jurnal Ilmu & Riset Manajemen 2(11). http://ejournal.stiesia.ac.id/index.php/jirm/article/viewFile/612
Copyright (c) 2023 Dini Pratiwi, Melia Andayani, Nidyawati Nidyawati, Iskandar Malian, Pahlan Pahlan
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.