PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA
ABSTRACT: The purpose of this
research is to test the effect of working capital (cash turn over,
inventory turnover and receivable turnover) towards profitability
at LQ-45 companies listed at Bursa Efek Indonesia. The population of
this research are all LQ-45 companies listed in Bursa Efek Indonesia (BEI). The
samples are 19 LQ-45 companies listed in BEI during the year 2004 - 2006. The
samples are chosen by using purposive sampling method. The data are analysed
with partial test (T-test) and simultant test (F-test) by means of SPSS Ver
13.0. The results show that cash turn over, inventory turnover, and receivable turnover
simultaneously have significant
influence towards profitability. Partially cash
turn over, inventory turnover,
and receivable turnover have also significant influence to profitability.
Keywords: working capital, cash
turnover, inventory turnover,
receivable turnover, return on equity, profitability
Penulis: RAJA ADRI SATRIAWAN
SURYA
Kode Jurnal: jpakuntansidd080100
