Please use this identifier to cite or link to this item: https://repository.uksw.edu//handle/123456789/8967
Title: Theorizing Pada Teori Pengelolaan Modal Kerja: Relasi Aset Lancar dan Kewajiban Lancar
Authors: Haikal, Shalahuddin
Keywords: current ratio;working capital;corporate governance;rasio lancar;modal kerja bersih;tata kelola perusahaan
Issue Date: Aug-2016
Publisher: Fakultas Ekonomi dan Bisnis Universitas Kristen Satya Wacana
Abstract: Current assets and current liabilities relation is one of the traditional topics of financial management. Through algebra operations, both relations acquired current ratio and net working capital which became a postulate, called the rule of thumbs :current ratio must be greater than 1, and net working capital has to be positive. Based on the findings in two IDX’s listed companies, this paper questioning the validity of those rule of thumbs, based on Operation Management, Financial Market evolution and Corporate Governance. This is not an empirical research, this is atheorizing effort which forgotten by scholars in the field of business and management
Hubungan aset lancar dan liabilitas lancar merupakan topik tradisional dalam manajemen keuangan. Melalui dua operasi aljabar, hubungan keduanya menghasilkan rasio lancar dan modal kerja bersih yang telah menjadi postulat, bahwa rasio lancar harus lebih besar dari satu dan modal kerja bersih harus positip. Hasil temuan pada dua perusahaan blue chip yang tercatat di Bursa Efek Indonesia, menolak kesahihan postulat tersebut dari sudut pandang manajemen operasi, evolusi pasar keuangan dan tentu saja dari sudut pandang Corporate Governance. Manuskrip ini bukan hasil penelitian, melainkan merupakan upaya theorizing yang sudah dilupakan dan diabaikan di bidang manajemen dan bisnis.
Description: Jurnal Ekonomi dan Bisnis. Volume XIX No. 2, Agustus 2016, p. 281-294
URI: http://ejournal.uksw.edu/jeb/article/view/558
ISSN: 19796471
Appears in Collections:Jurnal Ekonomi dan Bisnis 2016 Vol. XIX No. 2 Agustus

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