FAKTOR-FAKTOR YANG MEMPENGARUHI KEBUTUHAN WORKING CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA Abstraksi / Abstracts:
The purpose of this study is to acknowledge the determinants of working capital. The independent variables in this study are cash conversion cycle, operating cash flow, firm size, profitability, leverage, gross domestic product and inflation, while the dependent variable is working capital. The samples used in this study are manufacturing companies listed on the Indonesian Stock Exchange during period 2009 to 2013. The study design uses the hypothesis testing and the analysis method is multiple regression analysis. The results show that using external factors, leverage, WCRt-1, inflation, gross domestic product and cash conversion cycle have a significant influence while operating cash flow, firm size and profitability don’t have a significant influence. On the other hand, using the internal factors, leverage, operating cash flow, cash conversion cycle, and profitability have a significant influence while firm size doesn’t have a significant influence
Kata Kunci / Keywords:
cash conversion cycle, firm size, gross domestic product, inflation, leverage,operating cash flow, profitability, working capital
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