ANALISIS PENGARUH PERPUTARAN MODAL KERJA, LIKUIDITAS, PERPUTARAN ASET LANCAR, DAN KAS BERBANDING TOTAL AKTIVA TERHADAP PROFITABILITAS

Abstract

The purpose of this research is to know how working capital turnover, likuidity, cash turnover, receivable turnover, inventory turnover, and cash to total assets can give the influence the profitability in Manufacture company which is listed in The Indonesia Stock Exchange. This research is implemented to 89 Manufacture company which is listed in The Indonesia Stock Exchange and evaluation of annual performance of this company which is audited from public accountant. Data of this research which has been used in secondary data with purposive sampling method. Analysis method which has been used for this research is multi regression analysis method. The result of this research is confirm that working capital turnover, likuidity, cash turnover, receivable ternover, inventory turnover, and cash to total assets give the simultaneous influence which is significant to profitability. Examined with partially method just likuidity have a significant and positive influence to profitability. In other hand, working capital turnover, cash turnover, receivable turnover, and inventory turnover did not have a significant influence to ROI.