PENGARUH MANAJEMEN MODAL KERJA PADA PROFITABILITAS LEMBAGA PERKREDITAN DESA

  • I Gusti Ngurah Rai Suryawan Universitas Udayana
  • I Ketut Suryanawa Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstrak

Factors affecting working capital management is closely related to the level of cash turnover, accounts receivable turnover rate, debt to total assets and debt to equity ratio. The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover rate, debt to total assets and debt to equity ratio to Profitabilitas Population  in this study were all LPD in sub mengwi. The samples used were 38 samples with nonprobability sampling method. Methods of data collection using the documentation techniques. The analysis technique used is multiple linear regression analysis. Based on the analysis and hypothesis testing can be concluded that the variable rate cash turnover, accounts receivable turnover rate, debt to total assets and debt to equity ratio positive effect on profitability.

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Diterbitkan
2016-10-06
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RAI SURYAWAN, I Gusti Ngurah; SURYANAWA, I Ketut. PENGARUH MANAJEMEN MODAL KERJA PADA PROFITABILITAS LEMBAGA PERKREDITAN DESA. E-Jurnal Akuntansi, [S.l.], v. 17, n. 1, p. 537-564, oct. 2016. ISSN 2302-8556. Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/20590>. Tanggal Akses: 21 may 2026
Bagian
Articles

Kata Kunci

Profitability, Turnover Rate Cash, Accounts Receivable Turnover Rate, Debt To Total Assets, Debt To Equity Ratio

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