Pengaruh Working Capital Management Terhadap Profitabilitas Perusahaan : Literatur Review

Dedi Supiyadi, Diah Dianti Rohani, Dodi Dodi, Rini Kurniawati

Abstract


Tujuan studi ini adalah untuk mereview penelitian tentang pengruh working capital management (WCM) terhadap profitabilitas perusahaan. Metode yang digunakan yaitu traditional review, dengan mereview 25 jurnal intenasional yang diterbitkan pada jurnal internasional bereputasi. Dari ulasan yang dilakukan diketahui bahwa sebagian besar peneliti menggunakan metode empiris dalam menganalisis pengaruh working capital management dengan profitabilitas. Hasil yang diperoleh dari sebagian besar penelitian mengungkapkan bahwa  WCM memiliki peranan penting bagi profitabilitas perusahaan.


Full Text:

PDF

References


Afrifa G A (2016), Net working capital, cash flow and performance of UK SMEs ", Rev Acc and Finance, 15 (1) : 21 – 44

Afrifa G A (2016), Working capital level influence on SME profitability, J. Small. Bus. Ent. Dev. 23 (1) : 44-63

Agha H, Mba, Mphil (2014), Impact of Working Capital Management on Profitability, Europan Sci. J., 10 (1): 374-381

Akoto R K, Vitor D A, Angmor P L (2013), Working capital management and profitability: Evidence from Ghanaian listed manufacturing firms, J. Econ. Int. Finance. 5 (9) : 373-379

Akinlo O O, (2012), Effect of Working Capital on Profitability of Selected Quoted Firms in Nigeria, Global Bus. Rev., 13 (3): 367:381

Alipour M, (2011), Working Capital Management and Corporate Profitability: Evidence from Iran, World. Appl. Sci. J., 12 (7): 1093-1099

Azhar N E, (2010), Working Capital Management: The Effect of Market Valuation and Profitability in Malaysia, Int. J. Bus. Management, 5 (11): 140-147

Charitou M S, Elfani M, Lois P (2010), The Effect of Working Capital Management on Firm’s Profitability: Empirical Evidence From An Emerging Market, J. Bus. Eco and Res, 8 (12): 63-68

Deloof M (2003), Does Working Capital Management Affect Profitability of Belgian Firms, J. Bus. Finance and Acc, 30 (3) and (4): 573-587

Ganesan V (2007), An Analysis of Working Capital Management Efficiency in Telecomunication Equipment Industry, Rivier. Academic. J, 3 (2) 1-10

Garcia P J, Martinez T P, Solano (2007), Effect of Working Capital Management on SME Profitability, Int. J. Man. Finance, 3 (2): 164-177

Kaur H V, Singh S, (2013) Managing Working Capital Efficiency in CapitalGoods Sector in India, Glo. Bus. Revi., 14 (2): 343-355

Makori D M, Jagongo A (2013), Working Capital Management and Firm Profitability: Empirical Evidence from Manufacturing and Construction Firms Listed on Nairobi Securities Exchange, Kenya, Int, J, Acc Tax, 1 (1)

Malik Z M, Iqbal A, (2012), Affect of working Capital Management on Firms Profitability in Sugar Industry of Pakistan, MPRA. 41436 (19): 1-29

Marttonen S, Monto S, Karri T, (2013), Profitability Working Capital Management in Industrial Manitenance Companies, J. Emerald Insight., : 429-446

Mathuva D M (2010), The Influence of Working Capital Management Components on Corporate Profitability: A Survey on Kenyan Listed Firms, Res. J. Bus. Management 4 (1): 1-11

Napompech K, (2012), Effects of Working Capital Management on the Profitability of Thai Listed Firms, Int. J. Trade. Eco. Finance., 3 (3): 227-232

Pais M A, Gama P M, (2015), Working Capital Management and SMEs Profitability: Portuguese Evidence, Int. J. Managerial. Finance., 11 (3): 1-19

Quayyum S T, (2012), Relationship Between Working Capital Management and Profitability in Context of Manufacturing Industries in Bangladesh, Int. J. Bus. Management., 7 (1): 58-69

Raheman A, Nasr M (2007), Working Capital management and Profitability: Case of Pakistan Films, Int, Rev. Bus. Res. Papers. 3 (1): 279-300

Shah S A, Sana A (2006), Impact of Working Manajement on the Profitability of oil and Gas Sector of Pakistan, Europan. J. Sci. Res., 15 (3):301-307

Sharma A K, Kumar S (2011), Effect of Working Capital Management on Firm Profitability: Empirical Evidence from India, Global. Bus. Rev., 12 (1): 159-173

Shubita M F (2013), Working Capital Management and Profitability: A Case of Industrial Jordanian Companies, Int. J. Bus. Soc. Sci. 4 (8): 108-115

Tauringana V, Afrifa G P, (2013), The Relative Importance of Working Capital Management and its Components to SMEs’ Profitability, Dep. Acc. Finance. Eco., 20 (3) :453-469

Wasiuzzaman S (2015), Working Capital and Profitability in Manufacturing Firms in Malaysia: An Empirical Study, Glo. Bus. Rev, 16 (4): 545-556




DOI: https://doi.org/10.32897/dimmensi.v1i1.774

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Dedi Supiyadi, Diah Dianti Rohani, Dodi Dodi, Rini Kurniawati

Published by:

Program Studi S1 Administrasi Bisnis  
Fakultas Ilmu Sosial dan Ilmu Politik
Universitas Sangg Buana
Bandung, Jawa Barat, Indonesia
p-ISSN: 2807-6478
e-ISSN: 2807-6524 

 

Creative Commons License
DImmensi by Program Studi S1 Administrasi Bisnis licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.