营运资本使用对企业盈利能力的影响。2015年至2019年在印尼证券交易所上市

OBOR: Oikonomia Borneo Pub Date : 2020-04-30 DOI:10.24903/obor.v2i1.1829

Sardiansyah Sardiansyah

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引用次数: 0

摘要

本研究旨在分析营运资金使用对盈利能力的影响。本研究中使用的方法是描述性定量的，并使用了一种分析工具，即财务比率作为工具来确定在PT. Hanjaya Mandala Sampoerna Tbk使用营运资金对盈利能力的影响。从分析结果可知，2015 - 2019年营运资金的使用，即现金周转率有所下降，但大多高于行业标准;2015 - 2019年应收账款周转率有所波动，但高于行业标准;存货周转率2015 - 2019年存货周转率有所上升，但低于行业标准。因此，营运资金的使用可以影响PT. Hanjaya Mandala Sampoerna Tbk的盈利能力

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PENGARUH PENGGUNAAN MODAL KERJA TERHADAP PROFITABILITAS PADA PT. HANJAYA MANDALA SAMPOERNA Tbk. YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2019

This study aims to analyze the effect of using working capital on profitability. The method used in this research is descriptive quantitative and uses an analytical tool, namely financial ratios as a tool to determine the effect of using working capital on profitability at PT. Hanjaya Mandala Sampoerna Tbk. From the results of the analysis, it is known that the use of working capital, namely cash turnover in 2015 to 2019 has decreased but mostly is above industry standards, receivables turnover in 2015 to 2019 fluctuated but was above industry standards and inventory turnover Inventory turnover from 2015 until 2019 has increased but is below industry standards. thus making the use of working capital can affect the profitability of PT. Hanjaya Mandala Sampoerna Tbk

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OBOR: Oikonomia Borneo

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