PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The purpose the reseach to determine the effect of Influence of Working Capital Turnover on Profitability Companies in Manufacturing Companies Listed In Indonesia Stock Exchange. Data analysis using simple linear regression equation. The results of Simple Linear Regression test obtained regression equation is Y = 2.370 + 0.149X regression coefficient for variable X that is working capital turnover of 0.149. The coefficient value shows that the rotation of working capital has a positive effect on Return On Investment. The value of determination coefficient (R2) obtained R Square value of 0.680, this means 68% Return On Investment is influenced by working capital turnover variables. The remaining 32% is influenced by other variables. Partial test results (T test) shows that the working capital turnover is partially known to have tcount 5.123> ttable 2, 049. This shows that partially rotation of working capital has a positive and significant effect on Return On Investment.