PENGARUH MODAL KERJA DAN BIAYA OPERASIONAL TERHADAP PROFITABILITAS PERUSAHAAN (Studi Kasus Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia)

Arief Harjanto B41109138

Abstract


The purpose of this study was to determine the relationship and influence between working capital and operating costs on profitability either partially or simultaneously on the telecommunications company listed on the Indonesia Stock Exchange during the period 2009-2013, amounting to 6 companies. The data used in the form of financial statements of each company for 5 years obtained from the Indonesia Stock Exchange. The method used in this study is based on a descriptive study with a quantitative approach and causality. In this research, data processing, and hypothesis testing is done using statistical tests such as the classical assumption test, multiple linear regression, correlation coefficient, coefficient of determination, t-test and F test.

Based on the results of linear regression is known that the working capital and operating costs have a positive effect on profitability . Based on t test result that the working capital has no significant effect on profitability and operational costs have a significant effect on profitability. Based on F test result that the working capital and operating costs have a significant effect on profitability. Therefore, the presence of this research can be used by companies to improve profitability and as consideration for the investor to invest.

Keywords: Working Capital, Operating Costs, Profitability (Return on Assets)


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