PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Raja Adri Satriawan Surya Fakultas Ekonomi Universitas Riau
  • Kirmizi Kirmizi Fakultas Ekonomi Universitas Riau
  • Tita Ratna Juwita R. Ratna Juwita R. Fakultas Ekonomi Universitas Riau

DOI:

https://doi.org/10.37301/jkaa.v0i0.5360

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.

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Published

2008-10-01

Issue

Vol 3, No 2. Oktober 2008

Section

Vol 3, No 2. Oktober 2008

License

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