PENGARUH MODAL KERJA, PENJUALAN, DAN EFEKTIVITAS PERUSAHAAN TERHADAP PROFITABILITAS.

Abstract

In the world of today's economy there are millions and even more
companies vying in advancing the companies with various strategies, both in
production strategies and strategies. It is inevitable that in production and an
increase in sales that is important is that the working capital production and sales
activities run smoothly, thus improving the rate of return on assets acquired at the
company.
The variables in this study uses the ratio of Working Capital Turnover to
identify working capital, Total Sales to identify sales, and Total Asset Turnover to
identify the effectiveness of the company, and indicators Return On Asset as a
measure of profitability.
The method of analysis in research using correlation coefficient analysis
to identify how much the relationship between independent and dependent
variables. Coefficient of determination analysis to identify how much closeness
between independent and dependent variables, the regression coefficient analysis
to measure the level of influence of independent variables on the dependent
variable. Level of significance test using F test and t test. The author uses a
significant level of 5% (0.05) to reject the null hypothesis. The statistical test that
will be done partially or simultaneously.
In the research period at the company PT Mayora Indah, Tbk and PT
Ultrajaya, Tbk with variable working capital, sales, and partial effectiveness and
simultaneous to the Return On Asset obtained as follows: A.Working Capital
Turnover (WCTO) variable has no significant effect on Return On Asset (ROA) at
PT Mayora Indah, Tbk and PT Ultrajaya, Tbk, B. Variable Sales (sales) have no
significant effect on Return On Assets (ROA) at PT Mayora Indah, Tbk and PT
Ultrajaya, Tbk, C. Variable of Total Asset Turnover (TATO) have real effect to
Return On Asset (ROA) at PT Mayora Indah, Tbk and PT Ultrajaya, Tbk and D.
Variable Working Capital Turnover (WCTO), Sales (Sales), and Total Asset
Turnover (TATO) have a significant effect on Return On Asset (ROA) at PT
Mayota Indah, Tbk and PT Ultrajaya, Tbk.

Keywords : Working Capital Turnover, Sales, Total Assets Turnover, Return On
Assets.