VINCENT, VINCENT (2019) PENGARUH WORKING CAPITAL MANAGEMENT TERHADAP FIRM PROFITABILITY DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.
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Abstract
Abstrak: Penelitian ini bertujuan untuk menguji pengaruh Working Capital Management terhadap Firm Profitability dengan Leverage sebagai variabel moderasi. Sample diambil menggunakan teknik purposive sampling. Sample yang digunakan dalam penelitian adalah 53 dari 127 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2017. Data sekunder diperoleh dari laporan keuangan yang telah diaudit. Regresi linear berganda, analisis regresi moderasi (MRA), dan selisih mutlak digunakan untuk menganalisis data yang telah dikumpulkan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa Working Capital Management memiliki hubungan positif yang signifikan Firm Profitability. Leverage tidak memoderasi hubungan Working Capital Management terhadap Firm Profitability. Jenis variabel moderasi Leverage adalah moderasi potensial. Kata kunci: Working Capital Management, Firm Profitability, Leverage. Abstract: The purpose of this research is to analyze the effect of Working Capital Management on Firm Profitability with Leverage as moderating variabel. Purposive sampling technique was used in this research. Sample of 53 from 127 manufacture companies was selected from Indonesian Stock Exchange in 2013-2017. This research used a secondary data from audited financial statement. Multiple linear regression, Moderated Regression Analysis (MRA), and Absolute Difference were used to analyze the collected data in this research. The result of this study indicate that Working Capital Management have a positive significant influence to Firm Profitability. Leverage not moderate the relationship between Working Capital Management and Firm Profitability. The moderator variabel Leverage is Homologiser moderator. Keywords: Working Capital Management, Firm Profitability, Leverage.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 07 Jan 2022 12:10 |
| Last Modified: | 07 Jan 2022 12:10 |
| URI: | http://repository.untar.ac.id/id/eprint/33520 |
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