PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN GO PUBLIK (Studi Empiris pada Perusahaan LQ-45 di BEI)

SUSIANA, ANIK (2009) PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN GO PUBLIK (Studi Empiris pada Perusahaan LQ-45 di BEI). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is empirical study in LQ-45 companies which are listed at BEI with title "The Analysis of Working Capital Rotation Influence towards the Profitability of Go Public Companies" (“Analisis Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas Perusahaan Go Publik”). And in taking of sample in this research, the researcher uses purposive sampling method. The aim of this research is to know is there any influence significantly between working capital rotations towards the profitability of companies that measured with ROI and ROE. In this research, the researcher takes hypothesis that is guessed that found the influence between working capital rotations towards the profitability of the companies. To know the free variable influence towards bounded variable, where the free variable is working capital rotation while bounded variable is ROI and ROE, the analyzing tool that used is simple regression analysis. The analysis result shows that between working capital rotations partially does not influence significantly towards ROI and does not influence significantly towards ROE. This is proved from working capital rotation hypothesis test towards ROI that shows the result of t-hitung < t-tabel and its significant value is bigger than 0,05 (sig. >0,05), so the coefficient does not influence significantly. While the working capital rotation towards ROE that shows the result of t-hitung < t-tabel and its significant value is bigger than 0,05 (sig. >0,05), so every coefficient does not influence significantly. This research result differs from the earlier research result that shows found the significant influence between working capital change towards liquidity and profitability. This is caused by the differences of sample and the period of research and also outside factor such as, the condition of a country when the research conducted. Based on the conclusion above, the researcher can implicate for further researcher to consider the other variables that have stronger influence towards working capital rotation and also consider in the case of sample election and research period to give different conclusion with this research

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 03 Jul 2012 02:57
Last Modified: 03 Jul 2012 02:57
URI: http://eprints.umm.ac.id/id/eprint/10657

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