Analysis of Factors Affecting the Working Capital

DOI

10.2991/icest-17.2017.28How to use a DOI?

Keywords

cycle changes in cash, total assets, sales growth rate, working capital

Abstract

The aim of research is to determine the factors that affect the company's working capital. The research was conducted at PT. Bumi Sarana Utama Foundation Kalla Group, Pare-Pare, South Sulawesi, Indonesia. Sources of data were in the form of the company's financial report in the last 5 years (2011-2015). Data were collected through observation, interviews, and documentation. Analysis of data used multiple regression analy-sis. The results showed that there are three factors that affected working capital simultaneously. They are cash conversion cycle, total assests, and the rate of sales growth. Out of these three var-iables, only the sales growth rate has no significant effect on the working capital.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ms. Syamsinar
AU  - Ms. Nurhaedah
AU  - Mr. Yohanis
AU  - Ms. Syahribulan
PY  - 2017/09
DA  - 2017/09
TI  - Analysis of Factors Affecting the Working Capital
BT  - Proceedings of the 2nd International Conference on Education, Science, and Technology (ICEST 2017)
PB  - Atlantis Press
SP  - 82
EP  - 84
SN  - 2352-5398
UR  - https://doi.org/10.2991/icest-17.2017.28
DO  - 10.2991/icest-17.2017.28
ID  - Syamsinar2017/09
ER  -