PENGARUH PERPUTARAN MODAL KERJA, TOTAL HUTANG LANCAR DAN TOTAL AKTIVA TERHADAP KEMAMPULABAAN

Studi Kasus Pada PT. Astra Internasional Tbk, PT. Gajah Tunggal Tbk dan PT. Indomobil Sukses Internasional Tbk.

  • Adjie Aditya Haryadi Sekolah Tinggi Ilmu Ekonomi Kesatuan
  • Annaria Magdalena Marpaung Sekolah Tinggi Ilmu Ekonomi Kesatuan
Keywords: Working Capital Turnover, Currenty Liabilities, Total Asset Turnover And Profitabilitas

Abstract

Profit is the main purpose of the establishment of a company, the ability of
companies to generate profits can be seen from how efficient the company in
using its working capital, because the efficient use of working capital also affects
the company's obligations in paying current debt and also affect the total assets of
the company.
Variables in this research use Net Working Capital Turn Over to identify
working capital, current ratio to identify total current liabilities and asset
turnover to identify total assets, meanwhile to measure profitability using
RETURN OF ASSETS indicator with sample of 3 companies of automotive sector
that is PT Astra Internasioanl Tbk, PT Indomobil Sukses Internasional Tbk, PT
Gajah Tunggal Tbk, listed in Indonesia stock exchange from 2007 until 2016, the
analysis tool used is spps version 2.3.0.
The results of this study indicate that the results of statistical analysis
between working capital of profitability has a positive relationship but not
significant, total current debt to profitability has a positive but insignificant
relationship as well as total assets against profitability have a positive but
insignificant relationship.

Keywords : Working Capital Turnover, Currenty Liabilities, Total Asset
Turnover And Profitabilitas

Published
2017-11-29