| NIM | C1H018012 |
|---|
| Namamhs | GHINA YASMIN MUMTAZ |
|---|
| Judul Artikel | WORKING CAPITAL MANAGEMENT ON FIRMS PERFORMANCE |
|---|
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menganalisis pengaruh rata-rata hari pengumpulan piutang, rata-rata hari persediaan, rata-rata hari pembayaran hutang terhadap kinerja perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis asosiatif yang populasinya adalah perusahaan ritel yang terdaftar di BEI periode 2016-2021. Pemilihan sampel dilakukan dengan metode purposive sampling dengan perolehan sampel sebanyak 15 perusahaan. Data yang digunakan adalah data sekunder berupa laporan keuangan dari situs resmi BEI dan masing-masing perusahaan. Metode pengumpulan data dilakukan dengan studi pustaka dan dokumentasi. Metode analisis yang digunakan meliputi uji statistik deskriptif, uji asumsi klasik, uji analisis regresi data panel, uji model regresi (uji F dan uji R2), dan uji hipotesis (uji t). Berdasarkan hasil penelitian dan analisis data menggunakan EViews 12, diperoleh hasil bahwa rata-rata hari piutang berpengaruh negative dan signifikan terhadap kinerja perusahaan, rata-rata hari persediaan berpengaruh positif dan signifikan terhadap kinerja perusahaan dan rata-rata hari pembayaran hutang berpengaruh negatif dan signifikan terhadap kinerja perusahaan. Leverage sebagai variabel kontrol berpengaruh negative dan signifikan terhadap kinerja perusahaan. |
|---|
| Abtrak (Bhs. Inggris) | This study aimed to analyze the effect of average days of receivable, average days of inventory, average days of payable on firms’ performance. This study used a quantitative approach with an associative type and the population is retail companies listed on the IDX for the period 2016-2021. Sample selection was done by purposive sampling method and obtained 15 companies. The data used was secondary data in the form of financial statements from official website of the IDX and each company. Methods of data collection were done by literature study and documentation. The analytical methods used include descriptive statistical test, classical assumption test, panel data regression analysis test, regression model test (F test and R2 test), and hypothesis test (t test). Based on the results of study and data analysis using EViews 12, the results obtained that average days of receivable has negative and significant effect on firms’ performance, average days of inventory has positive and significant effect on firms’ performance, average days of payable has negative and significant effect on firms’ performance. Leverage as the control variable has negative and significant effect on firms’ performance. |
|---|
| Kata kunci | firms’ performance, working capital management, average days of receivable, average days of inventory, average days of payable |
|---|
| Pembimbing 1 | Dr. Ade Banani, MMS |
|---|
| Pembimbing 2 | Dian Purnomo Jati, SE., M.Sc |
|---|
| Pembimbing 3 | |
|---|
| Tahun | 2022 |
|---|
| Jumlah Halaman | 13 |
|---|
| Tgl. Entri | 2022-08-30 15:06:09.5487 |
|---|