PERPUTARAN MODAL KERJA, PIUTANG, KAS DAN PENGARUHNYA TERHADAP PROFITABILITAS

Abstract

This researchis aimed to find out the influence of working capital turnover, accounts receivable and cash to the
profitability. The population is the Indonesian Civil Servants Cooperative of Benjengdistrict. The sampling
collection technique has not been applied for this research because this research is a study case. The data is the
financial statements of Indonesian Civil Servants Cooperative of Benjeng district from 2008 to 2015. The
analysis method has been carried outby using multiple linear regression and the SPSS (statistical product and
service solutions) application instrument. Based on the result of the research,it has been found that working
capitalturnovergivepositive and significant influenceto the profitability of the Indonesian Civil Servants
Cooperative of Benjeng district. The account receivable turnover give significant and negative influenceto the
profitability. Cash turnover give significant and negative influenceto the profitability. Based on the result of
partial determination coefficient of working capitalturnover gives dominant influence to the profitability.

Keywords: working capital turnover, accounts receivable turnover, cash turnover, profitability