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İşletmeler günlük faaliyetlerini sürdürebilmek için yeterli düzeyde likiditeye sahip olmaları gerekmektedir. Bu nedenle işletme sermayesi ile likidite arasındaki ilişkinin incelenmesi gerekmektedir. Bu çalışmada net işletme sermayesi verimliliğinin likiditeye etkisi incelenmiştir. Uygulamada BIST 30 endeksindeki şirketlerin 2014-2018 dönemi finansal tablo verileri kullanılmıştır. Modelde net işletme sermayesi devir hızı, cari oran, asit test oranı, nakit oran, net işletme sermayesi, hasılat ve net işletme sermayesinin yönünü ifade eden değişken ile panel veri analizi yapılmıştır. Analiz sonuçlarında cari oran ve asit test oranı ile net işletme sermayesi devir hızı arasında anlamlı bir ilişki olmadığı görülmektedir. Net işletme sermayesi devir hızı, net işletme sermayesi ve net işletme sermayesin yönünü ifade eden değişken ile negatif yönde nakit oran ve hasılat değişkenlerini pozitif yönde etkilediği tespit edilmiştir.
Companies need to have sufficient liquidity to continue their daily activities. Therefore, the relationship between business capital and liquidity should be examined. In this study, the effect of net enterprise capital efficiency on liquidity was studied. The application used the financial tables of companies in the BIST 30 index for the period 2014-2018. In the model, panel data analysis was made with the variable that expresses the direction of net enterprise capital, turn rate, acid test rate, cash rate, net enterprise capital, revenue and net enterprise capital. The results of the analysis show that there is no meaningful relationship between the currency rate and the acid test rate and the net enterprise capital turnover rate. Net enterprise capital has been found to have a positive impact on the currency rate, net enterprise capital and net enterprise capital in the negative direction with the variable that expresses the direction; cash rate and profit variables in the positive direction.
Companies are required to have sufficient liquidity to maintain their daily activities. Therefore, the relationship between working capital and liquidity needs to be examined. In this study, the effect of net working capital efficiency on liquidity is investigated. In the application, 2014-2018 period financial statements data of the companies in the BIST 30 index were used. In the model, a panel data analysis was performed with the variables that define the net working capital turnover ratio, current ratio, acid test ratio, cash ratio, net working capital, revenues and net working capital direction ( positively or negatively). There is no significant relationship between current ratio and acid test ratio and net working capital turnover ratio. Net working capital turnover rate, net working capital and net working capital are negatively in the direction of the variables expressing the direction; It has been determined that it affects the cash ratio and revenues variables positively.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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