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Retno Julia Rahayu
Universitas Pembangunan Nasional Veteran Jakarta
Economics, Econometrics & Finance Social Sciences

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PENGELOLAAN MODAL KERJA DAN KINERJA KEUANGAN PADA TAHAP SIKLUS HIDUP PERUSAHAAN RITEL Retno Julia Rahayu; Sri Mulyantini
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5382

Abstract

The purpose of this study was to determine the effect of working capital management on financial performance at the stage of the retail company's life cycle in 2011-2020. With the dependent variable is profitability. The independent variables are working capital management and working capital strategy. The control variables are firm size, leverage, market to book value, sales growth, and capital assets growth rate. This research was conducted on the retail sub-sector listed on the Indonesia Stock Exchange during the years 2011-2020. The sample selection by purposive sampling was used from the entire population of retail sub-sector companies and the sample used was 13 companies for 10 years (2011-2020). Using Hierarchy Linear Model (HLM) with SPSS V22 program analysis. The results showed that there was an influence between working capital management and working capital strategy on financial performance at the stage of the company's life cycle.
PENGELOLAAN MODAL KERJA DAN KINERJA KEUANGAN PADA TAHAP SIKLUS HIDUP PERUSAHAAN RITEL Retno Julia Rahayu; Sri Mulyantini
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5382

Abstract

The purpose of this study was to determine the effect of working capital management on financial performance at the stage of the retail company's life cycle in 2011-2020. With the dependent variable is profitability. The independent variables are working capital management and working capital strategy. The control variables are firm size, leverage, market to book value, sales growth, and capital assets growth rate. This research was conducted on the retail sub-sector listed on the Indonesia Stock Exchange during the years 2011-2020. The sample selection by purposive sampling was used from the entire population of retail sub-sector companies and the sample used was 13 companies for 10 years (2011-2020). Using Hierarchy Linear Model (HLM) with SPSS V22 program analysis. The results showed that there was an influence between working capital management and working capital strategy on financial performance at the stage of the company's life cycle.
Co-Authors Mulyantini, Sri