Analisis Pengelolaan Modal Kerja Terhadap Kinerja Keuangan Perusahaan Sektor Industri Barang Konsumsi Di BEI

Abstract

The industrial sector of consumer goods closely related to human needs because their products can be enjoyed and used by consumer. Indirectly, the industrial sector of consumer goods may represent the extent of the level of consumer society. The industrial sector of consumer goods companies also have an important role in the economic growth by 2012. The proper management of working capital can optimize the performance of finance companies. This research uses data industry sector of consumer goods companies in 2012 were analyzed using Structural Equation Modelling. AAI, ACP, APP and the CCC are the factors loading of latent WC. CR and QR are the factors loading of latent LIQUID. NPM, ROA and ROE are the factors loading of latent PROFIT. DER and DAR are the factors loading of latent SOLVABILITY. TATO and ITO are the factors loading of latent ACTIVITY. Results of the analysis of the management of working capital liquidity and profitability has significant influence but not effect of solvency and activity