The Impact of Working Capital and Production Costs on Consumer Behavior and Sales Turnover at LQ45 Manufacturing Companies in 2015-2020

Sasriani Wida Nurhetty and Candra Sinuraya
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Sasriani Wida Nurhetty: Accounting Departement, Universitas Kristen Maranatha, Indonesia
Candra Sinuraya: Accounting Departement, Universitas Kristen Maranatha, Indonesia

International Journal of Management Science and Business Administration, 2022, vol. 8, issue 3, 24-30

Abstract: This study aims to analyze the impact of working capital and production costs on consumer behavior, as well as the impact of working capital and production costs toward sales turnover in the Covid-19 era in LQ45 manufacturing companies on the IDX in 2015-2020. This research is quantitative research with hypothesis testing. The population in this study are all companies members of LQ45 in 2015-2020. The research uses a non-probability sampling technique with the purposive sampling method. Based on the results of hypothesis testing with simple linear regression, for Hypothesis 1, it was found that there is no effect of working capital on consumer behavior. The result found hypothesis 2, there is an effect of working capital on sales turnover. Result for hypothesis 3 found that, there is no effect of production costs on consumer behavior and for the hypothesis 4, there is an effect of production costs on sales turnover. It result of the study suggested that the impact of working capital on sales turnover can be an indicator that the company is implementing more effective production and marketing development. Meanwhile, the impact of production costs on sales turnover means that an increase in production costs indicates the company is investing in products with more excellent quality.

Keywords: Working capital; Production costs; Consumer behavior; Sales turnover (search for similar items in EconPapers)
JEL-codes: M00 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:mgs:ijmsba:v:8:y:2022:i:3:p:24-30

DOI: 10.18775/ijmsba.1849-5664-5419.2014.83.1003

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