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ANALISIS PENGARUH WORKING CAPITAL DALAM PROFITABILITAS Nathania, Patricia -; Putra, Wilxen Sanjaya; Pricilya, Zuliet -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1914

Abstract

The research was conducted with the hope of knowing how much influence working capital has on the profitability of a company. Working Capital is an investment owned by a company that is kept with the aim of being used to finance current assets. In research, one of the many theoretical foundations used in this study, the theory used is attribution theory. The research was conducted using a literature study method where after selecting the data in accordance with the applicable criteria, the number of samples obtained was 30 samples where the data obtained were data from the 2010-2022 period, sourced from various countries. In this research, the emphasis is on the use of research methods used by various sample literatures that will be used as research conclusions. Based on the results of the study, it shows that the biggest influence of working capital on profitability is the Cash Ratio and shows that working capital has a significant effect on profitability.
META ANALISIS: PENGARUH FAKTOR-FAKTOR FRAUD DIAMOND TERHADAP F-SCORE Putra, Wilxen Sanjaya; Pricilya, Zuliet -; -, Sukmawati -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1915

Abstract

This research aims to prove the influence of the fraud diamond factors on the F-score. Fraud Diamond is a concept that discusses the reasons and factors why fraud can occur in a company's financial statements. In this study, a meta-analysis study method approach was used in hypothesis testing. In this study, a sample of 30 articles was obtained which met the criteria to be used as research materials, the samples obtained were from previous research conducted from the 2010-2022 period which is still related to diamond fraud. The sample search uses an application media called Public of Perish (PoP) and also uses a tool called Google Scholar which is directly related to the Public of Perish (PoP). Then the sample selection was used by purposive sampling method. The results of the research analysis show that the four independent variables tested after being transformed into r and various procedures according to the meta-analysis step prove that they have a significant positive effect which means that all variables have been proven to have a significant effect on the F-score.