Studi Literatur: Pengaruh Working Capital Terhadap Aset dan Liabilitas Perusahaan

Maria Vania Handayani, Silviana Wuga, Rania Khomara, Carmel Meiden

Sari


Studi literatur ini dilakukan untuk mempelajari dan mengintegrasikan pengaruh working capital terhadap kinerja suatu perusahaan. Istilah working capital merupakan modal kerja bersih yang digunakan selama periode akuntansi .Modal kerja bersih mengacu kepada perbedaan di antara jumlah aset dan liabilitas perusahaan. Contoh yang termasuk working capital yaitu : kas, bank, piutang, surat-surat berharga, dan aktiva lancar lainnya.

Kata Kunci


Working Capital, Aset, Liabilitas, Perusahaan

Teks Lengkap:

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Referensi


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DOI: https://doi.org/10.33024/jur.jeram.v12i3.8611

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