Pengaruh Working Capital Management Terhadap Kinerja Perusahaan Pada Sektor Healthcare Yang Tercatat Di Bursa Efek Indonesia
Keywords:
Working Capital Management, Bursa Efek Indonesia, Kinerja Perusahaan
Abstract
Penelitian ini merinci dampak perkembangan teknologi dan persaingan antar perusahaan terhadap kebutuhan modal dan manajemen modal kerja yang efektif. Dalam upaya mencapai laba optimal, perusahaan perlu memahami krusialnya manajemen modal kerja yang memastikan kelangsungan operasional. Fokus utama penelitian ini adalah mengidentifikasi pengaruh variabel manajemen modal kerja, seperti inventory turnover (ITO), average payment period (APP), average collection period (ACP), dan cash conversion cycle (CCC), terhadap kinerja perusahaan. Efektivitas pengelolaan modal kerja dikaitkan dengan perencanaan dan pemantauan aset dan liabilitas lancar, dengan tujuan mengurangi risiko gagal bayar utang jangka pendek dan menghindari investasi berlebihan pada aset jangka pendek. Metode penelitian kuantitatif terstruktur diterapkan dengan menitikberatkan pada perusahaan sektor healthcare di Bursa Efek Indonesia (BEI). Tujuan dari penelitian ini adalah untuk memberikan wawasan terbaru dan relevan mengenai hubungan antara manajemen modal kerja dan kinerja bisnis dalam industri yang terus berkembang. Hasil penelitian ini diharapkan dapat memberikan kontribusi yang signifikan baik secara akademis maupun praktis, membuka peluang pemahaman yang lebih mendalam dan pengambilan keputusan yang lebih cerdas dalam dinamika bisnis yang selalu berubah.
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References
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Firdaus, N. A., Pratiwi, L. N., & Setiawan, S. (2022). Analisis Modal Kerja Terhadap Profitabilitas Perusahaan Sub Sektor Kimia di Indeks Saham Syariah. Journal of Applied Islamic Economics and Finance, 2(2), 399–407. https://doi.org/10.35313/jaief.v2i2.3017
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Giriyani, N L P W, & Diyani, L. A. (2019). Pengaruh Cash Conversion Cycle, Likuiditas dan Firm Size terhadap Profitabilitas. Profita: Komunikasi Ilmiah Akuntansi Dan Perpajakan, 12(1), 130–143. https://doi.org/10.22441/profita.2019
Giriyani, Ni Luh Putu Widya, & Diyani, L. A. (2019). Pengaruh Cash Conversion Cycle, Likuiditas Dan Firm Size Terhadap Profitabilitas. Jurnal Profita, 12(1), 130. https://doi.org/10.22441/profita.2019.v12.01.010
Habib, A. M., & Dalwai, T. (2023). Does the Efficiency of a Firm’s Intellectual Capital and Working Capital Management Affect Its Performance? In Journal of the Knowledge Economy (Issue 0123456789). https://doi.org/10.1007/s13132-023-01138-7
Harahap, L. R., Anggraini, R., & Effendy, R. Y. (2021). Analisis Rasio Keuangan Terhadap Kinerja Perusahaan PT Eastparc Hotel, Tbk (Masa Awal Pandemi Covid-19). In Competitive Jurnal Akuntansi dan Keuangan (Vol. 5, Issue 1).
Hasanah, A., & Setyawan, R. (2020). Analisis Pengaruh Manajemen Modal Kerja, Pertumbuhan Penjualan Dan Kebijakan Hutang Terhadap Profitabilitas Perusahaan. Journal of Applied Managerial Accounting, 4(2), 299–309. https://doi.org/10.30871/jama.v4i2.2495
Heryanto, H. (2021). Analisis Pengaruh Cash Conversion Cycle, Struktur Modal, Dan Sales Growth Terhadap Profitabilitas Pada Perusahaan Sub Sektor Perdagangan Besar di Bursa Efek Indonesia. FIN-ACC (Finance Accounting), 6(8), 1128-1139.
Ilham, R. N., Irawati, H., Nurhasanah, N., Inuzula, L., Sinta, I., & Saputra, J. (2022). Relationship of Working Capital Management and Leverage on Firm Value: An Evidence from Indonesia Stock Exchange. Journal of Madani Society, 1(2), 64–71. https://doi.org/10.56225/ijassh.v1i2.129
Jaworski, J., & Czerwonka, L. (2022). Which Determinants Matter for Working Capital Management in Energy Industry? The Case of European Union Economy. Energies, 15(9), 1–18. https://doi.org/10.3390/en15093030
K. Chalmers, D., Sensini, L., & Shan, A. (2020). Working Capital Management (WCM) and Performance of SMEs: Evidence from India. International Journal of Business and Social Science, 11(7). https://doi.org/10.30845/ijbss.v11n7a7
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2024-02-19
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