Analisis Pengaruh Perputaran Modal Kerja terhadap Profitabilitas Perusahaan Pada CV. Business Ali Solok

Abstract

Rotation of working capital represent comparison between sale with net working capital. Rotation of working capital arising from the happening of a[n sales transaction, which result of from the sale can be used again for fund operate for company. And undeniable that usage of effective working capital will very small big influencing of profit him to be obtained by company. But rotation of working capital very hand in glove its relation/ with duration between usage and return of cash into company return. Because of that's a company claimed to be more take a care in managing existing working capital in company.

This research is done/conducted to see how influence of rotation of working capital to profitability at CV. Bussinis Ali Solok. Data which is used in this research is data type of sekunder in the form of period financial statement 2009-2011, also primary data type which is pass/through observation and interview and other descriptive data. Method analyse data which is used in this research is linear analysis method of simple regresi at storey;level of signifikan ά= 5%. this Linear examination use program of SPSS version 15.00. Result of research indicate that the existence of influence which is signifikan among/between rotation of working capital to profitability storey;level at CV. Bussinis Ali Solok.