Pengaruh manajemen modal kerja terhadap profitabilitas perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di bursa efek indonesia periode 2011-2015

Muhammad Hendra Wijaya, Justina Ade Judiarni, Muhammad Amin Kadafi

Abstract


Tujuan dari penelitian ini adalah untuk mencari tahu hubungan antara manajemen modal kerja terhadap profitabilitas perusahaan manufaktur sektor industri barang konsumsi menggunakan data perusahaan yang terdapat pada bursa efek Indonesia. Sampel yang digunakan pada penelitian ini diperoleh dari perusahaan manufaktur sektor industri barang konsumsi selama 5 tahun pada periode 2011-2015. Penelitian ini menggunakan 3 variabel yang merepresentasikan manajemen modal kerja yaitu Lamanya penagihan piutang, lamanya pembayaran hutang dan lamanya perputaran persediaan. Penelitian ini menggunakan metode regresi linier berganda dengan menggunakan software SPSS versi 24. Hasil penelitian menunjukkan bahwa ketiga variabel yang digunakan pada penelitian ini menunjukkan hasil yang negative terhadap variabel ROA yang merepresentasikan profitabilitas perusahaan

Keywords


Manajemen modal kerja, profitabilitas; lamanya penagihan piutang; lamanya pembayaran hutang; lamanya perputaran persediaan

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DOI: https://doi.org/10.29264/jimm.v4i1.2850

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