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ANALISIS PENGELOLAAN MODAL KERJA DAN PENGARUHNYA TERHADAP RETURN ON INVESMENT (ROI) PADA PERUSAHAAN OTOMOTIF YANG LISTING DI BEI

Apriana, Sani Anjarsari (2011) ANALISIS PENGELOLAAN MODAL KERJA DAN PENGARUHNYA TERHADAP RETURN ON INVESMENT (ROI) PADA PERUSAHAAN OTOMOTIF YANG LISTING DI BEI. Other thesis, University of Muhammadiyah Malang.

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Abstract

Purpose of this research is to study management of circulating capital at inscribed automotive company in BEI and the influence to Return on Investment (ROI). Analyzer applied to know management of circulating capital is activity ratio covering cash turn over, accounts receivable turnover, inventory turnover and profitability ratio that is Return on Investment (ROI). To know the influence is applied by classic assumption test and doubled regression analysis. To test whether there or is not there influence between management of circulating capital to Return on investment (ROI) determined with doubled regression analysis passed F test and test t. Test F (simultaneous) done to know is cash turkey turn, accounts receivable turnover and inventory turnover applied in this research jointly has influence to Return On Investment (ROI), with testing criterion that is if F calculated > table F hence inferential that there is significant influence between independent variables with variable dependent. Conversely, if F calculated < F inferential tables, that there are no significant influence between independent variables with variable dependent. Test t done to know is each independent variable (cash turn over, accounts receivable turnover, inventory turnover) has influence to Return on Investment. Test criterion applied that is if t calculate > table t hence it is concluded that there is significant influence between each independent variables to variable dependent and if t calculated < indicating that table t there are no significant influence between independent variables with variable dependent. Analysis result which has been done indicates that as a whole management of circulating capital at company automotive still less optimal. That thing can be shown with level of turn over yielded at each element of circulating capital compared to level of industrial ratio. Level of job capital turnover yielded some companies still below industrial ratio. Based on regression analysis which has been done proves that there are no significant influence between cash turn avers, accounts receivable turnover and inventory turnover to Return On Investment (ROI) at company automotive which listing in BEI either in simultaneous and also partial. In simultaneous that thing is shown by through F test with F calculate < F tables, obtained value 0,969 < 2,934 and partially is shown through test t with t calculate < t tables of turn over of cash is obtained by value 0,620 < 2,045, accounts receivable turnover 0,020 < 2,045 and inventory turnover 1,618 < 2,045. Thereby hypothesis applied in this unproved research.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 09 Jan 2015 02:21
Last Modified: 09 Jan 2015 02:21
URI : http://eprints.umm.ac.id/id/eprint/14550

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