PENGARUH PENGELOLAAN MODAL KERJA TERHADAP TINGKAT
LIKUIDITAS PADA PERUSAHAAN FOOD AND BEVERAGE YANG
TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
Yeni , Murtiningtyas
Subject
HD28 Management. Industrial Management
Datestamp
2014-05-06 03:10:48
Abstract :
Working capital devastating for a company, there is sufficient working capital enables a company to carry out its activities do not have problems and difficulties that may arise. The presence of excessive working capital indicates that the fund is not productive, and this has disadvantages because the available funds are not used effectively in the activities of the company. The company's policy in managing the appropriate amount of working capital will generate profits really expected by the company and the lack of proper capital management will result in losses. Good working capital management will further streamline the company's activities in improving efforts to achieve the expected benefits. Managing current assets effectively and efficiently is critical to the company, in order to maintain liquidity which was instrumental in determining how much the changes in working capital that will be used by the company to achieve the expected benefits to the company. The variable in this study is the Cash Management (X1), Receivable Management (X2), Inventory Management (X3) and Liquidity (Y). This sample was 13 Food and Beverage companies listed on Indonesia Stock Exchanges in 2009 - 2011. While the data used are secondary data. Sampling technique using purposive sampling. The method of analysis used multiple linear regression analysis. Based on the research results, it can be concluded that the cash management contribute simultaneous and partial to the liquidity. While the management of accounts receivable and inventory management does not contribute simultaneous and partial to the liquidity.
Working capital devastating for a company, there is sufficient working capital enables a company to carry out its activities do not have problems and difficulties that may arise. The presence of excessive working capital indicates that the fund is not productive, and this has disadvantages because the available funds are not used effectively in the activities of the company. The company's policy in managing the appropriate amount of working capital will generate profits really expected by the company and the lack of proper capital management will result in losses. Good working capital management will further streamline the company's activities in improving efforts to achieve the expected benefits. Managing current assets effectively and efficiently is critical to the company, in order to maintain liquidity which was instrumental in determining how much the changes in working capital that will be used by the company to achieve the expected benefits to the company. The variable in this study is the Cash Management (X1), Receivable Management (X2), Inventory Management (X3) and Liquidity (Y). This sample was 13 Food and Beverage companies listed on Indonesia Stock Exchanges in 2009 - 2011. While the data used are secondary data. Sampling technique using purposive sampling. The method of analysis used multiple linear regression analysis. Based on the research results, it can be concluded that the cash management contribute simultaneous and partial to the liquidity. While the management of accounts receivable and inventory management does not contribute simultaneous and partial to the liquidity.
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