Bibliographic citations
Bautista, M., Diaz, E. (2023). Relación entre gestión de capital de trabajo y rentabilidad de las empresas del sector agrario que cotizan en la Bolsa de Valores de Lima, periodo 2012 - 2021 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/33569
Bautista, M., Diaz, E. Relación entre gestión de capital de trabajo y rentabilidad de las empresas del sector agrario que cotizan en la Bolsa de Valores de Lima, periodo 2012 - 2021 [Tesis]. PE: Universidad Privada del Norte; 2023. https://hdl.handle.net/11537/33569
@misc{renati/440781,
title = "Relación entre gestión de capital de trabajo y rentabilidad de las empresas del sector agrario que cotizan en la Bolsa de Valores de Lima, periodo 2012 - 2021",
author = "Diaz Zari, Edú Ronald",
publisher = "Universidad Privada del Norte",
year = "2023"
}
The main goal of this study is to determine the relationship between the indicators of working capital management and profitability of the companies in the agricultural sector on the Lima Stock Exchange during 2012 - 2021. To seize Working Capital Management (WCM) the ratios used are, Accounts Receivable Turnover, Accounts Payable Turnover, Inventory Turnover Ratio, and Cash Conversion Cycle. For profitability, the ratios were, Return on Assets (ROA), Return on Equity (ROE), and Return on Sales (ROS). The research has a quantitative approach, a non-experimental design, and a correlational-transactional scope. The population is 20 companies from the Agricultural sector in the Lima Stock Exchange. However, the sample is 11 companies, which were determined according to non-probabilistic sampling by criteria. For data analysis, Spearman's Rho correlation test was used, indicated for non-parametric samples; the software used was the Statistical Package for the Social Sciences (SPSS). The results showed a relationship between the indicators of working capital management and profitability; in seven of the twelve analyzed cases. These were: Accounts Payable Turnover and the three profitability indicators (ROA, ROE, and ROS); also, Inventory Turnover Ratio and Return on Sales (ROS). Finally, the cash conversion cycle and the three profitability indicators (ROA, ROE, and ROS).
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