Nugroho, Agung (2025) PENGARUH WORKING CAPITAL MANAGEMENT TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan BUMN Non Keuangan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2023). Skripsi thesis, STIE Bank BPD Jateng.
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Abstract
The main purpose of this study is to test the influence of the Working Capital Management component on the profitability of the company. Working Capital Management represented by the Cash Conversion Cycle (CCC), the receivables period, the inventory period and profitability are proxied with Return On Assets (ROA). The type of research used is a quantitative research with a purposive sampling data collection method, so that 11 companies were obtained from a total of 27 Non-Financial SOEs listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period and the final sample number was 33 observation data. The data used is secondary data in the form of annual financial statements. Multiple linear regression analysis techniques were used in this study and processed through the IBM SPSS 27 analysis tool. The findings in this study indicate that the receivables period, inventory period, and Debt Ratio have a negative and significant effect on the company's profitability. Meanwhile, CCC, company size, and Sales Growth do not have a significant effect on the company's profitability.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Tujuan utama dari kajian ini untuk menguji pengaruh komponen Working Capital Management terhadap profitabilitas perusahaan. Working Capital Management yang diwakili oleh Cash Conversion Cycle (CCC), periode piutang, periode persediaan dan profitabilitas diproksikan dengan Return On Assets (ROA). Jenis penelitian yang digunakan merupakan penelitian kuantitatif dengan metode pengumpulan data purposive sampling, sehingga diperoleh 11 perusahaan dari total 20 perusahaan BUMN Non Keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023 dan jumlah sampel akhir diperoleh 33 data observasi. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan. Teknik analisis regresi linier berganda digunakan dalam penelitian ini dan diolah melalui alat analisis IBM SPSS 27. Temuan dalam penelitian ini mengindikasikan bahwa periode piutang, periode persediaan, dan Debt Ratio berpengaruh negatif dan signifikan terhadap profitabilitas perusahaan.Sedangkan, CCC, ukuran perusahaan, dan Sales Growth tidak berpengaruh signifikan terhadap profitabilitas perusahaan. |
| Uncontrolled Keywords: | Profitability, Cash Conversion Cycle, Accounts Receivable Period, Inventory Period, Firm Size, Sales Growth, Debt Ratio |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 22 Sep 2025 01:43 |
| Last Modified: | 22 Sep 2025 01:43 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2652 |
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