PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Journal Title: AKRUAL: Jurnal Akuntansi - Year 2012, Vol 4, Issue 1
Abstract
This research aims to analyze the affect between working capital management as measured by current ratio (CR), cash flow ratio (CFR), and debt to equity ratio (DER) to profitability as measured by value added (VA). The sample used was manufacturing company listed on Indonesia Stock Exchange period 2009-2011. The analysisis using logistic regression. The results show thatcurrent ratio had negativeeffect on the profitability and cash flow ratio had positiveeffect on the profitabilityratio. However, debt to equity ratio had no effect on profitability.
Authors and Affiliations
Ika Permatasari, Dian Puspitasari
Keywords
Related Articles
- EP ID EP352172
- DOI 10.26740/jaj.v4n1.p35-50
- Views 80
- Downloads 0
TRANSPARANSI DAN AKUNTABILITAS LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT: PERSPEKTIF MUZAKI UPZ BNI SYARIAH
Indonesia is one of country that has great potential zakat. That is because the majority of Indonesia's population is Muslim. But the phenomenon that the opposite is where zakat is not as big as the existing potential. I...
KESEMPATAN INVESTASI DAN DETERMINAN KEBIJAKAN PENDANAAN PERUSAAHAAN PUBLIK INDONESIA
This research aimed to test whether there are differences among companies which have the growth potential and barren of in the case of policy of financing and also to test significance influence of unsystematic risk, siz...
ANALISA DEVOLUSI BPHTB MENJADI PAJAK DAERAH DENGAN ECONOMIC OF COLLECTION SEBAGAI TOLAK UKUR (STUDY KASUS KABUPATEN MADIUN)
Act No. 28 of 2009 is a set of policies issued by the government to give more autonomy to local government to manage its finances. One form of financial autonomy is realized in the form of devolution of authority from ce...
PENERAPAN ANALISIS SWOT SEBAGAI DASAR PENENTUAN STRATEGI PENINGKATAN KINERJA PT. BANK X DI SURABAYA
Performance is the result or degree of the person's overall success for a certain period in the task compared with a range of possibilities, such as working standards, targets or goals or criteria are predetermined and m...
PENERAPAN SISTEM E-BUDGETING TERHADAP TRANSPARANSI DAN AKUNTABILITAS KEUANGAN PUBLIK (STUDI PADA PEMERINTAH KOTA SURABAYA)
Surabaya adalah salah satu kota yang menggunakan teknologi informasi dalam akuntabilitas dan transparansi anggaran melalui pelaksanaan e-budgeting. Surabaya juga salah satu kota yang memiliki transparansi anggaran yang b...