Daftar Isi:
  • The final report entitled“The Influence of Working Capital to Profitability at Pharmacy Companies Listed in Indonesia Stock Exchange (IDX) In Year 2008- 2012”. This study aims to identify and analyze Working Capital Turnover(WCT), Receivable Turnover (RT), and Inventory Turnover (IT) simultaneously and partically to Return on Assets (ROA)at Pharmacy Companies Listed in Indonesia Stock Exchange (IDX) In Year 2008-2012. The data used are secondary data form the financial statements of Pharmacy Companies Listed in Indonesia Stock Exchange (IDX) In Year 2008-2012.The analytical method that used is multiple linear regression.The analysis technique used are the descriptive statistic analysis, data test, multiple linear regression, and hypotheses test. The result is Working Capital Turnover(WCT), Receivable Turnover (RT), and Inventory Turnover (IT) simultaneously significant effect to Return on Assets (ROA). Whereas partically Working Capital Turnover(WCT) has negative significant effect to Return on Assets (ROA), but Receivable Turnover (RT) and Inventory Turnover (IT) hasn’t effect to Return on Assets (ROA). Keywords: Working Capital Turnover(WCT), Receivable Turnover (RT), Inventory Turnover (IT) and Return on Assets (ROA).