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(Skripsi) Pengaruh Perputaran Modal Kerja dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Rokok Yang Terdaftar Di BEI Periode 2006 - 2015
This study aims to examine and analyze the influence of working capital turnover and inventory
turnover to profitability. The analytical method used is multiple regression analysis. This study used a
sample of four tobacco companies listed on the Indonesia Stock Exchange for five years. In the study,
Return On Investment as the dependent variable and the working capital turnover and inventory turnover
as independent variables.
Based on the results of this study concluded that simultaneous variable working capital turnover
have a significant effect on profitability while inventory turnover have a significant effect on profitability.
Partially working capital turnover and inventory turnover significantly effect on profitability. Coeffiicient
of determination of test results showed that the independent variabels effect the dependent variables at
61.3 % while the remaining 38.7 % influenced by other variables.
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