PENGARUH TINGKAT PERPUTARAN MODAL KERJA, PERPUTARAN TOTAL ASET DAN LEVERAGE TERHADAP PROFITABILITAS

Abstract

The purpose of this research is to determine the influence of working capital turnover, total asset turnover and leverage to the profitability of Food and Beverages companies which is listed on the Indonesia Stock Exchange. This research is a quantitative research with the population of Food and Beverages companies which is listed in Indonesia Stock Exchange at 2014-2016 period. Sampling technique is purposive sampling, the number of samples that been used as many as 12 companies. Data analysis techniques used in the research are multiple linear regression analysis and hypothesis testing with using SPSS. The result of research indicates that working capital rotation has significant influence with negative direction toward profitability of Food and Beverages company which is listed in Indonesian Stock Exchange, total asset turnover does not influenced significantly positive direction to profitability of Food and Beverages company which is listed in Indonesia Stock Exchange, and leverage has a influenced significantly with the negative direction on the profitability of Food and Beverages companies which is listed on the Indonesia Stock Exchange.
Keywords : Work capital turnover, total asset turnover, leverage and profitability.