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All Journal Jurnal Keuangan dan Perbankan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Nugrahani, Catur
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH MANAGEMENT WORKING CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN AGRICULTURE YANG TERDAFTAR DI BURSA EFEK INDONESIA Ferli, Ossi; Haryanti, Enny; Riyanti, Ajeng Rida; Nugrahani, Catur; Anggraeni, Yola Pangestu
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4232

Abstract

Penelitian ini mengkaji hubungan antara kinerja keuangan dan kerja praktik manajemen modal kerja perusahaan agrikultur di Indonesia yang terdaftar di Bursa Efek Indonesia. Sampel penelitian terdiri dari panel 21 perusahaan agrikultur di Indonesia untuk periode 2018-2022. Manajemen modal kerja diproksikan berdasarkan Average Age of Inventory (AAI), Average Collection Period (ACP), dan Average Payment Period (APP), sementara kinerja keuangan diproksikan oleh Net Operating Profit Margin (NOPM) dan Return on Asset (ROA). Temuan utama dari studi ini memuat hal-hal berikut: (1) Terdapat hubungan positif antara usia rata-rata persediaan dan kondisi Covid-19 dengan NOPM. (2) Usia rata-rata persediaan konsisten mempengaruhi NOPM. (3) Hubungan positif antara kondisi Covid-19 dan ukuran perusahaan dengan ROA. Studi ini menyimpulkan bahwa praktik manajemen modal kerja mempengaruhi kinerja keuangan perusahaan agrikultur di Indonesia. Disarankan agar perusahaan agrikultur di Indonesia mengamati praktik manajemen modal kerja yang optimal dan bijaksana, karena hal ini mempengaruhi kinerja keuangan perusahaan.
Pengaruh Likuiditas, Modal Kerja, dan Efisiensi terhadap Kinerja Keuangan dengan Variabel Kontrol SIZE, LEV, AGE, dan FGR pada Perusahaan Makanan dan Minuman di BEI (2019–2023) Nugrahani, Catur; Harun, Paulina
Jurnal Keuangan dan Perbankan Vol. 22 No. 01 (2025): Jurnal Keuangan Dan Perbankan, Volume 22, No.1, Desember 2025
Publisher : STIE Indonesia Banking School

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Abstract

This study aims to analyze the effect of Liquidity, Net Working Capital, and Firm Efficiency on financial performance measured by Return on Assets (ROA) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The control variables include Firm Size, Financial Leverage, Firm Age, and Growth Rate. The sample consists of 55 companies selected through purposive sampling based on the completeness of financial reports and the presentation of data in Rupiah. The analysis was conducted using panel data–based multiple linear regression. The results show that Current Ratio, Net Working Capital, and Total Asset Turnover have a significant positive effect on ROA. Conversely, Firm Size and Financial Leverage have a significant negative effect, while Firm Age and Growth Rate do not exhibit a meaningful influence. These findings highlight the importance of managing liquidity, working capital, and asset efficiency. For future research, it is recommended to expand the scope to other industrial sectors for more generalizable results, include alternative performance indicators such as ROE, and incorporate external variables such as market risk and economic conditions to provide a more comprehensive understanding.
Co-Authors Anggraeni, Yola Pangestu Ferli, Ossi Harun, Paulina Haryanti, Enny Riyanti, Ajeng Rida