CD Skripsi
Analisis Manajemen Modal Kerja Dalam Meningkatkan Profitabilitas ( STUDI KASUS PADA INDUSTRI MAKANAN DAN MINUMAN PERIODE 2009 – 2013 )
This study aimed to analyze the management of working capital turnover in improving profitability in food and beverage industry companies listed in Indonesia Stock Exchange (BEI) in the period 2009 - 2013. The independent variables it is working capital turnover while its dependent variable is profitability, measured by using Return on Assets ratio (ROA), Return On Investment (ROI) and Return on Equity (ROE).
The sample in this study were selected with certain criteria with use purposive sampling method. Obtained sample of four companies with the financial statements of the period 2009-2013 that was obtained by 20 observations.
Based on the results of our analysis we can conclude that his mind working capital turnover decreased resulting in profitability was also decreased.
Keywords: Working Capital Turnover, Return On Assets (ROA), Return On Investment (ROI) and Return on Equity (ROE).
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