Mengukur Cash Conversion Cycle Perusahaan Terbuka Operator Telekomunikasi Seluler Di Indonesia Dalam Keterkaitannya Dengan Kinerja Pengelolaan Modal Kerja
DOI:
https://doi.org/10.22441/incomtech.v3i1.1112Kata Kunci:
Manajemen Modal Kerja, Profitabilitas, Cash Conversion CycleAbstrak
Tingkat kinerja pengelolaan modal kerja perusahaan terbuka operator
telekomunikasi selular di Indonesia dipengaruhi oleh berbagai faktor-faktor
keuangan yang yang dapat diukur menggunakan rasio keuangan. Tujuan
dari penelitian ini adalah untuk mengukur kinerja perusahaan melalui
parameter Cash Conversion Cycle (CCC) Populasi dalam penelitian ini
adalah seluruh perusahaan terbuka operator telekomunikasi selular yang
terdaftar di Bursa Efek Indonesia pada tahun 2006-2010. Sampel terdiri
dari 5 perusahaan terbuka bidang telekomunikasi. Pengaruh variabel CCC
terhadap ROA dan ROE diteliti menggunakan metode analisis korelasi
Pearson. Hasil penelitian menyajikan analisa parameter Days Sales
Outstanding (DSO), Days Inventory Outstanding (DIO) dan Days Payable
Outstanding (DPO) masing-masing operator telekomunikasi selular
tersebut. Hasil penelitian menunjukan rata-rata nilai CCC perusahaan
terbuka sebesar -68,96 hari.
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