FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI CURRENT ASSET PADA LAPORAN KEUANGAN

Abstrak

This article discusses the factors that influence the value of current assets in a company's financial statements. Current assets or current assets are an important component in financial reports that reflect a company's ability to convert assets into cash in the short term. This research identifies five main factors that influence current asset values, namely inventory management policies, accounts receivable management, market liquidity, short-term investment strategies, and economic and regulatory changes. The research method used is quantitative and literature review with data analysis from various books and journals. The research results show that just-in-time (JIT) inventory management policies tend to reduce the value of current assets, while softer credit policies increase the value of trade receivables. High market liquidity and a conservative short-term investment strategy also contribute to a more stable current asset value. In addition, macroeconomic conditions and changes in regulations can significantly affect the value of current assets. A deep understanding of these factors is important for financial managers and stakeholders in making effective decisions regarding company asset management.