Artikel Ilmiah : C1H019036 a.n. HANDI WAHYU HIMAWAN

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NIMC1H019036
NamamhsHANDI WAHYU HIMAWAN
Judul ArtikelTHE EFFECT OF CASH MANAGEMENT, BAD DEBT, AND RECEIVABLE MANAGEMENT PRACTICES ON FIRM PERFORMANCE (A Study of Food and Beverage Industry Listed on Indonesia Stock Exchange in Year 2017-2022)
Abstrak (Bhs. Indonesia)Tujuan dari penelitian ini adalah untuk menganalisis efek dari receivable management, bad debt, dan cash management terhadap firm performance dari perusahaan makanan dan minuman yang terdaftar pada Indonesia Stock Exchange (IDX) pada tahun 2017-2022. Penelitian ini dilaksanakan menggunakan data sekunder yang didapatkan dari situs web perusahaan dan laporan tahunan perusahaan, IDX, IDN Financials, Wall Street Journals, World Bank Open Data dan sumber lain yang relevan. Penelitian ini memiliki populasi sebanyak 47 dan ukuran sampel sebesar 15 yang didapatkan menggunakan metode purposive sampling, dengan kriteria purposive sampling yaitu memiliki informasi tentang account receivable turnover, bad debt, net operating cash flow, cash turnover ratio, dan free cash flow dari tahun 2017 hingga 2022 yang tersedia. Hasil dari penelitian ini menunjukkan bahwa net operating cash flow dan cash turnover ratio tidak memiliki efek yang signifikan terhadap firm performance, net operating cash flow dan cash turnover ratio memiliki efek positif terhadap firm performance, dan bad debt memiliki efek negative terhadap firm performance.
Abtrak (Bhs. Inggris)The purpose of this study is to analyze the effect of receivable management, bad debt and cash management on firm performance of food and beverage companies listed on Indonesia Stock Exchange (IDX) in 2017-2022. This research was done using secondary data obtained through companies’ website and annual report, IDX, IDN Financials, Wall Street Journals, World Bank Open Data and other relevant sources. This research has 47 population and sample size of 15 obtained using purposive sampling method, with having complete information of account receivable turnover, bad debt, net operating cash flow, cash turnover ratio and free cash flow from 2017 until 2022 available as the criteria of the purposive sampling method within this research. The research was done using multiple panel data regression analysis and STATA MP version 17.0 software. The result of this study showed that account receivable turnover and free cash flow do not have significant effect on firm performance, net operating cash flow and cash turnover ratio have positive effect on firm performance, and bad debt has negative effect on firm performance.
Kata kunciManajemen Piutang, Kredit Macet, Piutang Tak Tertagih, Manajemen Kas, kinerja Perusahaan, Perputaran Piutang, Arus Kas Operasional Bersih, Rasio Perputaran Kas, Perusahaan Makanan dan Minuman, IDX
Pembimbing 1Dr. Dian Purnomo Jati, S.E., M.Sc.
Pembimbing 2Ekaningtyas Widiastuti, S.E., M.Si.
Pembimbing 3Fitri Amalinda Harahap S.E., M.M.
Tahun2024
Jumlah Halaman19
Tgl. Entri2024-11-08 13:25:10.82149
Cetak Bukti Unggah
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