FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIFITAS MODAL KERJA PADA PERUSAHAAN DI SUB-SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Daftar Isi:
- This study aims to determine what factors influence the effectiveness of working capital in companies in the retail trade sub sector listed on the IDX. The dependent variable of the study uses working capital turnover to measure the effectiveness of working capital, while the independent variable of this study uses cash turnover, accounts receivable turnover, and inventory turnover. This type of research is a qualitative study using multiple linear regression methods. The sample collection criteria in this study used purposive sampling, and produced 18 companies as samples. The results of this study indicate that cash turnover and accounts receivable turnover do not have a significant effect on the effectiveness of working capital and inventory turnover has a significant positive effect on working capital effectiveness.