ABSTRAKTujuan dari penelitian ini adalah untuk mencari tahu pengaruh dari Manajemen
Modal Kerja yang diproksikan menggunakan Receivable Collection Period, Days Sales
of Inventory, dan Days of Payable Outstanding terhadap profitabilitas perusahaan pada
perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia selama periode
2007 sampai dengan 2014. Pengujian dilakukan dengan menggunakan metode Random
Effect (REM). Hasil penelitian menunjukkan bahwa Receivable Collection Period tidak
memiliki pengaruh signifikan terhadap profitabilitas, sedangkan Days Sales of
Inventory, dan Days of Payable Outstanding memiliki pengaruh positif terhadap
profitabilitas
ABSTRACTThe aim of this study was to analyze the effect of Working Capital Management
that are projected using Receivable Collection Period, Days Sales of Inventory, and
Days of Payable Outstanding on firm profitability of consumer goods companies that
are listed in Bursa Efek Indonesia within the range of 2007 to 2014. The regressions
were conducted using Random Effect Method. The result showed that Receivable
Collection Period has no significant impact on firm probability. However, Days Sales of
Inventory and Days of Payable Outstanding showed a positive significant impact to firm
profitability.