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PENGARUH PERPUTARAN MODAL KERJA DAN LEVERAGE OPERASI TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BAVERAGES YANG TERDAFATAR DI BURSA EFEK INDONESIA

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ABSTRACT
The purpose of this research is to find out the influence of working capital turnover and leverage
operating to the profitability on the food and beverages companies which are listed in Indonesia Stock
Exchange. The data collection technique is the secondary data, the source of the secondary data which
has been collected in this research is the financial statement of food and beverages companies which are
listed in Indonesia Stock Exchange and Indonesia Stock Exchange Website. The data analysis
technique has been done by using multiple linear regressions analysis. Based on the result of the
analysis and the hypothesis test has generated: (1) in the t-test, the working capital turnover the t
value is -4.937 with its sig of work capital turnover variable is 0.000 which is smaller than the
significance level of ? = 0,05, it means that the working capital turnover has significant influence to
the profitability: (2) in the t-test, the operating leverage the t value is -0.400 with its sig of leverage
operating variable is 0.696 which is larger than the significance level of ? = 0,05, it means that the
leverage operating does not have any significant influence to the profitability: (3) working capital
turnover has dominant influence to the profitability since its partial determination coefficient value is
the highest which is 65.29%.
Keywords: Working Capital Turnover, Leverage Operating, and Profitability.



ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja dan leverage
operasi terhadap profitabilitas pada perusahaan food and beverages yang terdaftar di bursa
efek indonesia. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah data
sekunder, sumber data sekunder yang dikumpulkan dalam penelitian ini yaitu laporan
keuangan perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia dan
Website Bursa Efek Indonesia. Teknik analisis data menggunakan analisis regresi linier
berganda. Berdasarkan hasil analisis dan pengujian hipotesis dihasilkan : (1) Dalam uji t,
perputaran modal kerja diperoleh nilai t sebesar -4.937 dengan sig variabel perputaran
modal kerja sebesar 0,000 lebih kecil dari tingkat signifikansi ? = 0,05, artinya perputaran
modal kerja berpengaruh signifikan terhadap profitabilitas; (2)Dalam uji t, leverage operasi
diperoleh nilai t sebesar -0,400 dengan sig variabel leverage operasi sebesar 0,696 lebih besar
dari tingkat signifikansi ? = 0,05, artinya leverage operasi tidak berpengaruh signifikan
terhadap profitabilitas; (3) Perputaran modal kerja mempunyai pengaruh dominan terhadap
profitabilitas karena memiliki nilai koefisien determinasi parsial paling tinggi yaitu sebesar
65,29%.
Kata kunci: Perputaran modal kerja, leverage operasi, dan profitabilitas

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Informasi Detil

Judul Seri

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No. Panggil

M15/076 Tow p

Penerbit

New Delhi : ., 2015

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

M15/076

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

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