PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN  PERSEDIAAN TERHADAP PROFITABILITAS (ROA) PADA PT MAYORA INDAH Tbk TAHUN 2010- 2016

Suraya, Amthy; Ratnasari, Lilis

doi:10.32493/frkm.v2i2.3410

Cited by 3 publications

(3 citation statements)

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“…This finding is supported by his research on manufacturing companies in the textile and garment sector (Wairooy, 2019), which demonstrates that the simultaneous turnover of working capital and inventory turnover has a positive and significant effect on the company's profitability. However, the findings contradict the findings of the study (Suraya & Ratnasari, 2019), which found that the variables of working capital turnover and inventory turnover have no effect on the company's profitability. Based on this occurrence, it is necessary to conduct research that focuses on the intended fundamental factor.…”

Section: Introductioncontrasting

confidence: 99%

Analysis of Profitability, Working Capital, Inventory Before and After the Covid-19 Pandemic: Empirical Study From the Pharmaceutical Industry

Yusra,

Hadya,

Anwar

2023

JAE

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This study intends to investigate the impact of working capital turnover and inventory turnover on profitability, as well as to demonstrate the differences in working capital turnover and inventory turnover before and after Covid-19. The study was carried out at pharmaceutical sub-sector companies that are listed on the Indonesia Stock Exchange. The causality effect is estimated using panel data regression estimation in the EViews 10 program, while the comparative objective is analyzed using various tests in the SPSS 26 program. The research variable causality test results show that partial working capital turnover affects profitability while inventory turnover does not. Working capital turnover and inventory turnover, on the other hand, have a positive and significant effect on the profitability of pharmaceutical sub-sector companies. Furthermore, there was no significant difference in working capital turnover and inventory turnover before and after the Covid-19 pandemic, according to the comparative test results.

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Section: Introductioncontrasting

confidence: 99%

Analysis of Profitability, Working Capital, Inventory Before and After the Covid-19 Pandemic: Empirical Study From the Pharmaceutical Industry

Yusra,

Hadya,

Anwar

2023

JAE

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“…Penelitian tersebut diperkuat oleh Susmiandini & Khodijah (2015) yaitu secara simultan perputaran modal kerja dan perputaran persediaan berpengaruh signifikan terhadap Return On Assets (ROA). Berbanding terbalik dengan penelitian Suraya & Ratnasari (2019) yaitu Secara simultan variabel perputaran modal kerja dan perputaran persediaan berpengaruh tidak signifikan terhadap profitabilitas perusahaan. Berdasarkan fenomena tersebut maka, perlu dilakukan penelitian ini.…”

Section: Pendahuluanunclassified

Pengaruh Perputaran Modal Kerja dan Perputaran Persediaan Terhadap Profitabilitas Perusahaan Subsektor Farmasi Yang Terdaftar di Bursa Efek Indonesia Sebelum dan Sesudah Covid-19

Putri¹,

Yulistia²,

Salfadri³

2023

EMJM

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This study aims to determine the effect of working capital turnover and inventory turnover on company profitability both partially and simultaneously and to determine differences in working capital turnover and inventory turnover before and after Covid-19. This study uses a quantitative descriptive research method using reviews 9 and SPSS 16 tools. Data analysis methods are panel data regression and different tests. The results of this study indicate that partial working capital turnover has a negative and significant effect on profitability, inventory turnover has a positive and insignificant effect on profitability, while simultaneously working capital turnover and inventory turnover have a positive and significant effect on the profitability of pharmaceutical sub-sector companies. There is no significant difference between working capital turnover and inventory turnover before and after Covid-19. The advice that can be given to the company is that the management team should pay more attention to the supporting factors for working capital such as the amount of inventory, the company's receivables that are too large, and the terms of the company's credit sales. Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja dan perputaran persediaaan terhadap profitabilitas perusahaan baik secara parsial maupun simultan dan untuk mengetahui perbedaan perputaran modal kerja dan perputaran persediaan sebelum dan sesudah covid-19. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif menggunakan alat bantu eviews 9 dan SPSS 16. Metode analisis data yaitu regresi data panel dan uji beda. Hasil penelitian ini menunjukan bahwa secara parsial perputaran modal kerja berpengaruh negatif dan signifikan terhadap profitabilitas, perputaran persediaan berpengaruh positif dan tidak signifikan terhadap profitabilitas, sedangkan secara simultan perputaran modal kerja dan perputaran persediaan berpengaruh positif dan signifikan terhadap profitabilitas perusahaan subsektor farmasi. Tidak terdapat perbedaan yang signifikan antara perputaran modal kerja dan perputaran persediaan sebelum dan sesudah covid-19. saran yang dapat diberikan kepada perusahaan yaitu sebaiknya tim manajemen lebih memperhatikan lagi faktor pendukung modal kerja seperti jumlah persediaan, piutang perusahaan yang terlalu besar dan syarat penjualan kredit perusahaan.

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“…Menurut Kasmir (2011) perputaran modal kerja ialah salah satu bentuk dari pengukuran yang dapat digunakan untuk menilai suatu perusahaan dalam pengelolaan keefektifan modal kerja selama periode tertentu. Dalam artian bahwa pengukuran ini akan menentukan seberapa besar 100 Siti Nur Rosida dan Esy Nur Aisyah JRAK Vol.12 No.2 Tahun 2021 perputaran dari modal kerja selama satu periode atau dalam periode tertentu pada suatu perusahaan (Suraya & Ratnasari, 2019). Jika nilai dari perputaran modal kerja cukup tinggi maka hal tersebut dapat menjadi sebuah indikator bahwa investasi yang dilakukan perusahaan dpada sektor Working Capital akan cepat berubah menjadi kas dan perusahaan akan semakin cepat memperoleh laba sehingga akan meningkatkan profitabilitas.…”

Section: Tinjauan Pustakaunclassified

Analysis of the Influence of Intellectual Capital and Working Capital on Profitability of State-Owned Sharia Commercial Banks

Rosida

Aisyah

2021

JRAK

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State-owned sharia commercial banks are the highest assets of Islamic banking in Indonesia. As a financial institution operating in a country that operates a dual banking system, it is required to compete with conventional banking. Facing fairly fierce competition, Islamic banking is required to manage all its capital to generate profitability. Both non-physical capital, intellectual capital (intellectual capital), knowledge, and physical capital to operate the company, namely working capital. The purpose of this study was to see the effect of intellectual capital and working capital on the projected profitability of Return on Assets (ROA). The research used descriptive statistical method with analysis tools in panel data regression which was processed using Eviews 10 software. Techniques and data used the method of documentation and literature study and sampling with the purposive sampling method so that the number of samples in this study was 72 samples of State-owned Sharia Commercial Banks with quarterly data for the 2015-2020 period. The results obtained indicate that simultaneously the independent variables, namely Intellectual Capital (X1) and Working Capital (X2), have a significant effect on Return On Assets (ROA). The second independent variable can explain the dependent variable by 54.2%, and the remaining 45.8% is another variable that is not included in the model. The study results partially show that Intellectual Capital (X1) has a positive and significant effect on Return On Assets (ROA). However, the Working Capital variable (X2) does not affect the Return on Assets (ROA) of BUMN Commercial Sharia Banks in 2015-2020.

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PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (ROA) PADA PT MAYORA INDAH Tbk TAHUN 2010- 2016

Cited by 3 publications

References 0 publications

Analysis of Profitability, Working Capital, Inventory Before and After the Covid-19 Pandemic: Empirical Study From the Pharmaceutical Industry

Analysis of Profitability, Working Capital, Inventory Before and After the Covid-19 Pandemic: Empirical Study From the Pharmaceutical Industry

Pengaruh Perputaran Modal Kerja dan Perputaran Persediaan Terhadap Profitabilitas Perusahaan Subsektor Farmasi Yang Terdaftar di Bursa Efek Indonesia Sebelum dan Sesudah Covid-19

Analysis of the Influence of Intellectual Capital and Working Capital on Profitability of State-Owned Sharia Commercial Banks

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