PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT. MAYORA INDAH Tbk

Abstract

The purpose of the research is to determine the effect of working capital turnover, cash turnover, receivable turnover on profitability at PT.Mayora Indah (Persero) Tbk. Data analysis using multiple linear regression equation. Based on the calculation results obtained by multiple regression equation is Y = 7,956 + 3,014 X1 - 0,391 X2 - 0,978 X3. By using hypothesis test through test of coefficient of determination (R2) in get result 0,998 or 99,8% variable of working capital turnover, cash turnover, receivable turnover influenced by profitability. The remaining 0.2% is influenced by other variables that are not synchronized in this research variable. While the partial test variable working capital turnover has a tcount of 11.391. Cash turnaround has a t value of -15.942. And receivable turnover has t value count equal to -1,962. By using the test simultaneously obtained the value of F arithmetic amounted to 203,923 this means variable working capital turnover, cash turnover, receivable turnover effect simultaneously on profitability at PT. Mayora Indah (Persero) Tbk.