PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2015)

Abstract

This research is intended to analyze the influence of working capital management, earnings management, working capital management theory, company size, leverage to profitability of manufacturing company which goods in Indonesia Stock Exchange period 2014 until 2015. The sample in this study is a manufacturing company that goods on the Indonesia Stock Exchange period 2014 to 2015. Data data by method. Method and test of determination (R2). To analyze the data using multiple regression with the help of SPSS software. Based on the results of tests conducted with t test concluded the policy of falling ROA, profit size (size) and leverage have no effect on ROA. Simultaneously aggressive investment policy variables, size and leverage significant to ROA. The magnitude of the effect of investment policy variables, size and leverage to ROA is 42.2% while not owned by independent variables that are not in this study. Suggestion given related to the result of this research is effort to increase company profit applying prevention strategy of fund for making new food product and expenditure in strategic place and utilize technology for promotion. For the results of further research, add factors - factors that affect profitability in the company.