PENGARUH AKTIVITAS , PROFITABILITAS TERHADAP MODAL KERJA PT. MAYORA TBK, DI BURSA EFEK INDONESIA

Abstract

Working capital is one of the important components in running the company business activities.
Working capital which has been used is expected to return in the short term through the sale.
Working capital will rotate continuously every period and it can be reallocated to finance the
operations of the company. This research is meant to find out the influence of inventory turnover,
receivable turnover, total assets turnover, net profit margin, return on assets, and return on equity to
the working capital. The benefit of this research is to provide information on the influence of activity
and profitability to the working capital to the company so that it can become the consideration in the
decision making for the management party. The data collection technique has been done by using
documentation is the data collection technique which is done by collecting the written data such as
balance sheet and profit-loss statement of the company in the IDX. The analysis technique has been
done by using multiple linear regressions. The result of this research shows that turnover, account
receivable turnover, total assets turnover, net profit margin do not have any significant influence to
the working capital whereas return on assets and return on equity have significant influence to the
working capital at PT. MAYORA Tbk in the IDX.

Keywords:Profitability, Activity, Work Capital.