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JURNAL BISNIS DAN AKUNTANSI
Vol. 17, No. 1a, November 2015

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN MODAL KERJA

A. SRI WAHYUDI

STIE Trisakti
agustinus@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL17/PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN MODAL KERJA

ABSTRACT:

The purpose of this research is to test and investigate the influence of profitability, operating cash flow, company size, sales growth, current ratio, quick ratio, and debt ratio toward working capital management.This research is also to improve the results of prior researches. The population of this research is food, beverages, and tobacco companies listed in Indonesian Stock Exchange over 10 years period 2004-2013. Samples in this research selected by using purposive sampling method. This research use 8 companies who met the criteria and were analyzed by descriptive statistics, and multiple regressions for panel data with fixed effect model were performed to test hypotheses.The results shows that operating cash flow has influences towards cash conversion cycle. Otherwise, profitability, company size, sales growth, current ratio, quick ratio, and debt ratio do not have influences towards cash conversion cycle.

Keyword :Cash Conversion Cycle,Profitability, Operating Cash Flow, Company Size, Sales Growth, Current Ratio, Quick Ratio, and Debt Ratio.
 
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