PENGARUH EFISIENSI MODAL KERJA TERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2016)

UTAMI, TRI (2019) PENGARUH EFISIENSI MODAL KERJA TERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to analyze the impact of working capital efficiency on profitability in pharmaceutical companies listed on The Stock Exchange in 2011-2016. The sample collection technique been done by using purposive sampling and seven companies have been selected as samples. This research used three components of working capital, there are cash turnover, receivable turnover and inventory turnover as an independent variables and return on investment (ROI) as dependent variabel. This research is quantitative research which has been done by analyzing the secondary data. The data analysis methods used the multiple linier regression with 0,05 level of significant. The result of this research shows that partially cash turnover has significant effect on profitability, meanwhile receivable turnover and inventory turnover has no significant effect on profitability. The result of simultaneously shows that cash turnover, receivable turnover, and inventory turnover has significant effect on profitability. Adjusted R Square value 0,27 which shows that 27% ROI can be explained by the independent variables cash turnover, receivable turnover and inventory turnover, while the rest of 73% explained by other variables outside of this research. Keywords: cash turnover, receivable turnover, inventory turnover, return on investment, profitability. Penelitian ini bertujuan untuk menganalisis dampak efisiensi modal kerja terhadap profitabilitas pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2016. Teknik pengumpulan sampel dilakukan dengan menggunakan purposive sampling dan tujuh perusahaan telah lolos uji sampel. Penelitian ini menggunakan tiga komponen modal kerja, yaitu perputaran kas, perputaran piutang dan perputaran persediaan sebagai variabel independen dan return on investment (ROI) sebagai variabel dependen. Penelitian ini merupakan penelitian kuantitatif yang dilakukan dengan menganalisis data sekunder. Metode analisis data menggunakan regresi berganda dengan tingkat signifikansi 0,05. Hasil penelitian menunjukkan bahwa secara parsial perputaran kas berpengaruh signifikan terhadap profitabilitas, sedangkan perputaran piutang dan perputaran persediaan tidak berpengaruh signifikan terhadap profitabilitas. Hasil secara simultan menunjukkan bahwa perputaran kas, perputaran piutang, dan perputaran persediaan berpengaruh signifikan terhadap profitabilitas. Nilai Adjusted R Square 0,27 berarti bahwa 27% ROI dapat dijelaskan oleh variabel independen perputaran kas, perputaran piutang dan perputaran persediaan, sedangkan sisanya sebesar 73% dijelaskan oleh variabel lain di luar penelitian ini. Kata kunci: perputaran kas, perputaran piutang, perputaran persediaan, profitabilitas, return on investment.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 657
Call Number: SE/32/18/396
NIM: 43214110192
Uncontrolled Keywords: perputaran kas, perputaran piutang, perputaran persediaan, profitabilitas, return on investment.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 Jan 2019 04:22
Last Modified: 01 Feb 2019 08:20
URI: http://repository.mercubuana.ac.id/id/eprint/46678

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