{"id":"https://openalex.org/W4392057484","doi":"https://doi.org/10.54408/jabter.v3i3.255","title":"The Effect of Working Capital Management on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange","display_name":"The Effect of Working Capital Management on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange","publication_year":2024,"publication_date":"2024-02-22","ids":{"openalex":"https://openalex.org/W4392057484","doi":"https://doi.org/10.54408/jabter.v3i3.255"},"language":"en","primary_location":{"id":"doi:10.54408/jabter.v3i3.255","doi":"https://doi.org/10.54408/jabter.v3i3.255","is_oa":true,"landing_page_url":"http://dx.doi.org/10.54408/jabter.v3i3.255","pdf_url":"https://equatorscience.com/index.php/jabter/article/download/255/210","source":{"id":"https://openalex.org/S4210234877","display_name":"Journal of Applied Business Taxation and Economics Research","issn_l":"2808-263X","issn":["2808-263X","2828-4976"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Applied Business, Taxation and Economics Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://equatorscience.com/index.php/jabter/article/download/255/210","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5056900171","display_name":"Dina Kristiana","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dina Kristiana","raw_affiliation_strings":["Universitas Trisakti"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Trisakti","institution_ids":["https://openalex.org/I147337026"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5090713220","display_name":"Reniati Karnasi","orcid":"https://orcid.org/0009-0000-5289-5633","observed_orcids":["https://orcid.org/0009-0000-5289-5633"]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Reniati Karnasi","raw_affiliation_strings":["Universitas Trisakti"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Trisakti","institution_ids":["https://openalex.org/I147337026"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I147337026"],"apc_list":null,"apc_paid":null,"fwci":4.4848,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.94617094,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"3","issue":"3","first_page":"232","last_page":"239"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10328","display_name":"Supply Chain and Inventory Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/working-capital-management","display_name":"working capital management","score":1.0},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9879999756813049},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9380000233650208},{"id":"https://openalex.org/keywords/return-on-equity","display_name":"return on equity","score":1.0},{"id":"https://openalex.org/keywords/accounts-receivable","display_name":"accounts receivable","score":0.9399999976158142},{"id":"https://openalex.org/keywords/inventory","display_name":"inventory","score":0.9890000224113464},{"id":"https://openalex.org/keywords/accounts-payable","display_name":"accounts payable","score":0.9980000257492065},{"id":"https://openalex.org/keywords/cash-conversion-cycle","display_name":"cash conversion cycle","score":1.0},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9959999918937683},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9900000095367432}],"concepts":[{"id":"https://openalex.org/C60679458","wikidata":"https://www.wikidata.org/wiki/Q823288","display_name":"Working capital","level":2,"score":0.854658842086792},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.8279876708984375},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.8060891628265381},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7326536774635315},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.39744773507118225},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3579435348510742},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.34966111183166504}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.54408/jabter.v3i3.255","doi":"https://doi.org/10.54408/jabter.v3i3.255","is_oa":true,"landing_page_url":"http://dx.doi.org/10.54408/jabter.v3i3.255","pdf_url":"https://equatorscience.com/index.php/jabter/article/download/255/210","source":{"id":"https://openalex.org/S4210234877","display_name":"Journal of Applied Business Taxation and Economics Research","issn_l":"2808-263X","issn":["2808-263X","2828-4976"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Applied Business, Taxation and Economics Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.54408/jabter.v3i3.255","doi":"https://doi.org/10.54408/jabter.v3i3.255","is_oa":true,"landing_page_url":"http://dx.doi.org/10.54408/jabter.v3i3.255","pdf_url":"https://equatorscience.com/index.php/jabter/article/download/255/210","source":{"id":"https://openalex.org/S4210234877","display_name":"Journal of Applied Business Taxation and Economics Research","issn_l":"2808-263X","issn":["2808-263X","2828-4976"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Applied Business, Taxation and Economics Research","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.833299994468689}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4392057484.pdf","grobid_xml":"https://content.openalex.org/works/W4392057484.grobid-xml"},"referenced_works_count":22,"referenced_works":["https://openalex.org/W576971071","https://openalex.org/W581572387","https://openalex.org/W1578299446","https://openalex.org/W2035252026","https://openalex.org/W2320786613","https://openalex.org/W2343118189","https://openalex.org/W2611147086","https://openalex.org/W2755400903","https://openalex.org/W2898774968","https://openalex.org/W2900525472","https://openalex.org/W2921766159","https://openalex.org/W2931191272","https://openalex.org/W2951885630","https://openalex.org/W3012407004","https://openalex.org/W3046642350","https://openalex.org/W3104740204","https://openalex.org/W3127869515","https://openalex.org/W4221073358","https://openalex.org/W4234156351","https://openalex.org/W4246821137","https://openalex.org/W4253193069","https://openalex.org/W7065990934"],"related_works":["https://openalex.org/W4406133019","https://openalex.org/W7062943117","https://openalex.org/W2561334128","https://openalex.org/W3039844007","https://openalex.org/W7221202176","https://openalex.org/W3214869967","https://openalex.org/W3048529991","https://openalex.org/W4315705121","https://openalex.org/W7221199571","https://openalex.org/W2898131180"],"abstract_inverted_index":{"The":[0,74,88,113,141],"purpose":[1],"of":[2,10,71,96,143],"this":[3,78,116],"study":[4,79,117,145],"was":[5,118],"to":[6],"determine":[7],"the":[8,26,42,69,93,106,136,144,148,164],"effect":[9,158,174],"working":[11],"capital":[12,32],"on":[13,15,19,25,52,56,105,135,159,161,175,177,181],"Return":[14,18],"Asset":[16],"and":[17,41,54,103,133,152,167,179],"Equity":[20],"in":[21,68,77,115],"manufacturing":[22,97,127],"companies":[23,98,128],"listed":[24,104,134],"Indonesia":[27,107],"Stock":[28,108,138],"Exchange":[29,109,139],"(IDX).":[30,140],"Working":[31],"is":[33,48,60,90],"measured":[34,49],"by":[35,50],"accounts":[36,39,150],"receivable,":[37],"inventory,":[38],"payable,":[40],"cash":[43,168],"conversion":[44,169],"cycle,":[45],"while":[46,163],"profitability":[47],"return":[51,55,160,176,180],"assets":[53,178],"equity.":[57,182],"This":[58],"research":[59,63,66],"a":[61,65,121,155],"quantitative":[62],"with":[64],"design":[67],"form":[70],"hypothesis":[72],"testing.":[73],"analytical":[75],"method":[76],"uses":[80],"multiple":[81],"regression":[82],"analysis":[83],"using":[84,120],"E-views":[85],"10.0":[86],"software.":[87],"data":[89],"obtained":[91],"from":[92],"financial":[94],"reports":[95],"that":[99,129,147],"have":[100,130,154,172],"been":[101,131],"published":[102,132],"(IDX)":[110],"for":[111],"2018-2022.":[112],"sample":[114],"taken":[119],"purposive":[122],"sampling":[123],"technique,":[124],"namely":[125],"127":[126],"Indonesian":[137],"results":[142],"show":[146],"variables":[149,171],"receivable":[151],"inventory":[153],"significant":[156],"negative":[157],"assets,":[162],"account":[165],"payable":[166],"cycle":[170],"no":[173]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2024-02-23T00:00:00"}
