Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Vol 7, No 1 (2019)

PENGARUH LIKUIDITAS, PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP MODAL KERJA PADA PERUSAHAAN PT. UNILEVER INDONESIA Tbk.

Sri Intan Purnama (STIE La Tansa Mashiro)



Article Info

Publish Date
15 Jun 2019

Abstract

The research objective was to study the effect of liquidity, profitability and sales growth of the working capital at PT. Unilever Indonesia Tbk.The study was conducted on the financial statements issued every quarter from the first quarter of 2009 until the second quarter of 2016. Thirty financial statements have been used as the sample was selected using a sampling technique that is boring sampling nonprobabilitas. The data have been processed by the regression procedure. The results showed the following: (1) Found effect of liquidity to working capital, (2) did not find the effect of profitability to working capital, (3) did not find the effect of growth in sales to working capital, (4) found the effect of liquidity, profitability and sales growth jointly to working capital.Finally, the conclusion of this research is that partially proved that there are significant liquidity to working capital but profitability and sales growth there is no effect on working capital. While simultaneously liquidity, profitability and sales growth there is an influence on the working capital. It further showed that the liquidity, profitability and sales growth can simultaneously be a consideration in strategic planning to improve working capital management in the institution studied.

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Journal Info

Abbrev

JSAB

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 ...