Jurnal Manajemen DIVERSIFIKASI
Vol. 1 No. 2 (2021)

Pengaruh Manajemen Modal Kerja dan Rasio Keuangan terhadap Profitabilitas pada Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019

Anggraini, Oktavia Nur (Unknown)
Febriyanto, Febriyanto (Unknown)



Article Info

Publish Date
29 Mar 2021

Abstract

This study aims to determine the effect of working capital management and financial ratios on profitability. Working capital management used in this research is cash turnover, accounts receivable turnover. The financial ratios in this study are proxied by the current ratio. Profitability as the dependent variable is proxied by ROA. The research design used by researchers in this study used a quantitative approach. The object of this research is companies that are included in various industrial sector companies that are classified as manufacturing industries that are listed on the Indonesia Stock Exchange in 2017-2019. The population in this study were 51 companies officially registered on the IDX. The sampling technique used was purposive sampling. In order to obtain a sample of 17 companies that meet the required sample characteristics. Based on the results of the study shows that the cash turnover variable has a positive and insignificant effect, receivables turnover has a significant negative effect. Meanwhile, the current ratio has a positive and significant effect on profitability.

Copyrights © 2021






Journal Info

Abbrev

diversifikasi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen DIVERSIFIKASI (e-issn: 2774-5309, p-issn: 2774-5295) adalah jurnal yang dikelola oleh Program Studi S1 Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Metro. Jurnal ini diterbitkan dalam jangka waktu triwulanan dalam satu tahun yaitu Maret, Juni, September dan ...