Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh profitabilitas dan likuiditas terhadap modal kerja

Fadhil Nurilman Muhammad (Universitas Widyatama)
Yana Hendayana (Universitas Widyatama)



Article Info

Publish Date
25 Apr 2022

Abstract

This study intends to identify and analyze the effect of profitability and liquidity ratios on working capital in food and beverage companies for the 2016-2019 period. This research has a population of 26 food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sample was determined using the purposive sampling method and the results were 8 companies that matched the sample criteria. In processing research data, the SPSS 20 Software program was used. The test results showed that profitability partially had no effect on the working capital of food and beverage companies for the period 2016 – 2019 which was based on the discovery of t-count (-2.215) < t-table (2.042) and significance in the t-test of 0.035 < 0.05. Liquidity partially affects the working capital of food and beverage companies for the period 2016 – 2019 which is based on the discovery of t-counts (2.122) < t-table (2.042) and significance in the t-test of 0.042 < 0.05. Simultaneously, profitability and liquidity did not have a significant effect on working capital in food and beverage companies for the period 2016 – 2019 based on the discovery of an f-calculated value (2,863) which was below the f-table (3.32). Through this research, it is hoped that it will be able to contribute thoughts and images to management science and be used as input for companies in determining policies taken for the future.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...