Martusa, Riki (2012) Pengaruh Tingkat Investasi Modal Kerja Terhadap Rentabilitas dengan Tingkat Investasi Aktiva Tetap Sebagai Variabel Moderating. Project Report. Program Magister Akuntansi UK. Maranatha, Bandung. (Unpublished)
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Pengaruh Tingkat Investasi Modal Kerja Terhadap Rentabilitas dengan Tingkat Investasi Aktiva Tetap Sebagai Variabel Moderating.pdf - Accepted Version Download (465Kb) |
Abstract
This research is aimed to examine and find out empirical evidence of: (1) the positive influence of the level of investment of working capital on profitability, (2) the positive influence of the level of investment of fixed assets on profitability, and (3) the positive influence of the level of investment of working capital on profitability with the level of investment of fixed assets as moderating variable. Samples used in this research are manufacturing companies listed in Indonesia Stock Exchange in 4 years observation period (2007-2011). There are 30 companies worth of total samples. Sample election is done by using the purposive sampling method. The result of moderated regression analysis (MRA) shows that: (1) the level of investment of working capital does not influence profitability, (2) the level of investment of fixed assets does not influence profitability, and (3) the level of investment of working capital does not influence profitability with the level of investment of fixed assets as moderating variable. Thus, the hypothesis of the research is not empirically supported. The next research is recommended to use random sample election, prolonged research time, increase of measuring devices as opposed to only one, and for the research to be connected to different aspects beside profitability. In the meantime, the companies are recommended to further improve their efficiencies in the usage and allocations of both working capitals and fixed assets, because in order to improve the level of a large sum of returns, a great deal of efficiencies is required.
| Item Type: | Monograph (Project Report) |
|---|---|
| Uncontrolled Keywords: | Investment of Working Capital, Investments of Fixed Assets, and Profitability. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 07 Nov 2012 03:13 |
| Last Modified: | 07 Nov 2012 03:13 |
| URI: | http://repository.maranatha.edu/id/eprint/2171 |
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