An Examination of The Influence Working Capital Management on Cash Flow in Consumer Goods Industry  

Oleh:

Judiharto, Dwijatno ; Warganegara, Dezie L.

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Telaah Manajemen: Jurnal Riset & Konsep Manajemen vol. 4 no. 2 (Nov. 2009), page 181-196.
Topik: Working Capital Management; Cash Flow; Consumer Goods Industry; Firm Size
Fulltext: An Examination of the Influence Working Capital Management on Cash Flow in Consumer Goods Industry.pdf (505.43KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: TT32.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada	Lihat Detail Induk
Perpustakaan PKPM Nomor Panggil: T39 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada	Lihat Detail Induk

Isi artikel

This research examines the working capital management which represented by Cash Conversion Cycle (CCC) in consumer goods industry and tries to determine its relationship with the cash flow earned by the companies which represented by Operating Cash Flow to Sales Ratio (OCFSR). The model in this study includes profitability and firm size on the effort to control for other factors that may give impact to cash flow earned by the companies. The data are taken from listed consumer goods companies in Indonesia Stock Exchange (IDX) period 2006. Consumer goods industry is one of the most important in Indonesia as it offers human basic needs. The relationships among variables in this study are investigated by correlation and regression analyses. The results indicated that there is significant negative relationship between the CCC and OCFSR. On the other hand ROA has significant positive relationship with OCFSR, and firm size has no significant relationship with OCFSR.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali