Article Sidebar

Download
PDF
Statistic
Read Counter : 176 Download : 171

Downloads

Download data is not yet available.

Main Article Content

Abstract

This research is to analyze the effect of cash management on the profitability of PT. Mitrasel the Main Core Makassar Type of research used in this research is quantitative research with the type of applied research. The type of data used in this research is secondary data, namely in the form of a financial report (expenditure and income, the Cash) PT. Mitrasel the Main Core of Makassar in the period 2018-2020. The results of this study obtained data cash Management significantly influence the profitability ratios ROA on PT Mitrasel the Main Core Makassar by showing the value of sig. (significance) 0,034 < 0,05 (which is the standard value of significance). Then the results of the analysis determinate coefficient (R2), shows the value of R Square 0.750 or based with the provision soft his analysis precentage to 75%. The percentage in dicates that the variable profitability ratios ROA on PT Mitrasel the Main Core Makassar can be explained or influenced by the variable cash management by 75%. While 25% (100%-75%) is influenced by other causes outside of the research variables such as a fundamental factor, which is discipline in activities, intellectual capital owned up to other factors that also may have implications on the level of the ratio of the profitability of a company

Keywords

Cash Management, Profitability, Mitrasel

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

  1. Brigham, Eugene F. & Joel F. Houston. (2013). Dasar-Dasar Manajemen Keuangan Buku 1. Edisi 11. Terjemahan Ali Akbar Yulianto. Jakarta:Salemba Empat.
  2. Dewi, A. (2016). Pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2014. Jurnal : Bisma Universitas Pendidikan Ganesha.
  3. Dwi Martani. (2012). Akuntansi Keuangan Menengah Berbasis PSAK. Jakarta: Salemba Empat.
  4. Fahmi, Irham. (2016). Pengantar Manajemen Kas Keuangan. Bandung : Alfabeta.
  5. Hery. (2016). Analisis Laporan Keuangan Integrated and Comprehensive Edition. Jakarta : PT Grasindo.
  6. Ikatan Akuntansi Indonesia. (2015). PSAK No. 56 tentang Pernyataan Standar Akuntansi Keuangan : Edisi Revisi. Jakarta : Dewan Standar Akuntansi KeuanganPT. Raja Grafindo.
  7. Kasmir. (2015). Analisis Laporan Kas Keuangan, Edisi 1. Cetakan Ke-8. Jakarta : PT Rajawali.
  8. Martani, Dwi, dkk. (2012). Akuntansi Keuangan Menengah Berbasis PSAK Buku 1. Jakarta: Salemba Empat.
  9. Musthafa. (2017). Manajemen Keuangan. Edisi 1. Yogyakarta : Penerbit Andi.
  10. Rodoni, Ahmad & Herni Ali. (2014). Manajemen Keuangan Modern. Jakarta : Mitra Wacana Media.
  11. Sunyoto, Danang. (2013). Analisis Laporan Keuangan untuk Bisnis : Edisi Pertama. Bandung : CAPS.
  12. Suripto. (2015). Manajemen Keuangan : Strategi Penciptaan Nilai Perusahaan Melalui Pendekatan EconomicValueAdded. Jakarta : Graha Ilmu.
  13. Sutrisno. (2012). ManajemenKeuangan Teori, Konsep dan Aplikasi. Yogyakarta : EKONISIA.
  14. Suwardjono. (2016). Teori Akuntansi: Perekayasaan Laporan Keuangan. Edisi 3. Yogyakarta : BPFE Yogyakarta.
  15. Syamsuddin, L. (2012). Manajemen Keuangan Perusahaan. Jakarta : PT Raja Grafindo Persada.
  16. Utari, D., Ari Purwanti, & Darsono Praworinegoro. (2014). Manajemen Keuangan: Edisi Revisi (Kajian Praktik dan Teori dalam Mengelola Keuangan Organisasi Perusahaan). Jakarta : Mitra Wacana Media.