PENGELOLAAN MODAL KERJA SEBAGAI SARANA UNTUK MENINGKATKAN EFISIENSI PENGGUNAAN DANA PADA PT. KIMIA FARMA (PERSERO) TBK PALEMBANG

Hamdan, Hamdan

Jurnal Manajemen
Vol 6 No 1 (2018): Jurnal Management

This study aims to determine the financial ratios have a Significant influence on the Working Capital of the Company and To Know the Working Capital of the Company Has a Significant Effect on the Company's financial ratios at PT.Kimia Farma (Persero) The level of liquidity ratios at PT. Kimia (Persero) tbk is very high. This is because the company's Current Ratio has reached more than 500% and continues to increase from year to year. This Current Ratio increased due to an increase in current assets although current debts also increased in 2011 but were offset by an increase in current assets which was quite high. Current Ratio is too high the impact will be less good on Earning Power, because not all working capital can be used. PT. Kimia Farma (Persero) tbk Palembang