PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN FOODS AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA
Daftar Isi:
- The purpose of this research is to determine the influence of working capital turnover, cash turnover, inventory turnover and receivable turnover on profitability in foods and beverage companies listed on the stock exchange Indonesia period 2009 - 2013. The object of this study is foods and beverage companies listed on the stock exchange Indonesia. Variables used in this study is WCTO, CTO, ITO, RTO and ROA. This research analysis technique using Multiple Linear Regression. These results indicate that partial WCTO and RTO is not significant effect on ROA. CTO significant negative effect on ROA. ITO positive and significant effect on ROA. Meanwhile variables of WCTO, CTO, ITO and RTO Simultaneously has positive and significant effect on ROA with a coefficient of determination R Square (R2) of 25.2% in the foods and beverage companies listed on the Stock Exchange. The implications of this research show that foods and beverage companies Indonesia as a material to measure how efficient use of working capital management in generating profitability for the companies