Determinan dan konsekuensi modal kerja: Sebuah meta analisis

  • Vina Winda Sari Kopertis Wilayah 1 Provinsi Sumatera Utara

Abstrak

Purposes:  The purpose of this study is to present a systematic framework in order to understand how determinants and consequences of working capital. 


Methods :  The research presented in this paper is using a meta - analysis method to observe the factors and consequences of working capital based on 13 samples of articles journal obtained from Google Scholar. 


Findings:  The findings of this study indicate that the factors of working capital, including cash turnover, inventory turnover, receivable turnover, sales volume and the nature or type of company all have a positive and significant effect on working capital. This research also informs that working capital has a positive and significant effect on investment return (dividend), cost minimization and fund flow monitoring. 


Keywords:  Working capital, Working capital determinants, Working capital consequences, Meta analysis 


10.5281/zenodo.1064369   

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Diterbitkan
2017-11-23
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SARI, Vina Winda. Determinan dan konsekuensi modal kerja: Sebuah meta analisis. Jurnal Studi Akuntansi & Keuangan, [S.l.], v. 1, n. 1, p. 21-28, nov. 2017. ISSN 2597-7601. Tersedia pada: <http://ejurnal.id/index.php/jsak/article/view/100>. Tanggal Akses: 13 apr. 2021
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