Pengaruh Piutang, Persediaan, Utang, dan Ukuran Perusahaan Terhadap Going Concern Perusahaan
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Abstract
Studi ini meneliti dampak piutang, persediaan, hutang usaha, dan ukuran perusahaan terhadap status kelangsungan usaha perusahaan farmasi. Konsep kelangsungan usaha mencerminkan kemampuan perusahaan untuk melanjutkan operasinya dan memenuhi kewajiban keuangannya di masa mendatang. Dengan menggunakan pendekatan kuantitatif, penelitian ini memanfaatkan data keuangan dari perusahaan farmasi untuk menganalisis hubungan antara variabel-variabel tersebut dan pengaruhnya terhadap kelangsungan usaha. Temuan penelitian ini mengungkapkan bahwa piutang usaha tidak memengaruhi arus kas dan likuiditas perusahaan perawatan kesehatan, sehingga tidak memengaruhi status kelangsungan usahanya. Demikian pula, manajemen persediaan memainkan peran penting, karena tingkat persediaan yang berlebihan atau tidak mencukupi dapat mengganggu efisiensi operasional dan profitabilitas. Utang usaha ditemukan tidak memengaruhi fleksibilitas keuangan dan kemampuan untuk mengelola kewajiban jangka pendek, yang secara langsung berkorelasi dengan kesehatan keuangan perusahaan. Selain itu, ukuran perusahaan muncul sebagai penentu ketahanan, dengan perusahaan farmasi yang lebih besar menunjukkan stabilitas yang lebih besar karena operasi yang terdiversifikasi dan sumber daya keuangan yang lebih kuat.
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