Analisis Pengaruh Modal Kerja dan Solvabilitas Terhadap Profitabilitas Pada Perusahaan Alat Berat dan Konstruksi PT. United Tractors, Tbk

Abstract

The research entitles The Influence Analysis of Working Capital and Solvability to Profitability of United Tractors Company. This purpose of this research is to determine whether there is influence of Working Capital and Solvability on Profitability of United Tractors Company. The tool of analysis used in this research are Working Capital Turnover (WCT), Debt Ratio (DR) and Return On Investment (ROI). To prove the hypothesis of the research with multiple linier regression analyzes used SPSS.

The results of the simultaneous regression calculations indicate that there are significant effect between independent variable (Working Capital Turnover and Debt Ratio) to dependent variable (Return On Investment) of United Tractors Company, while the partial indicates that all of variable are significant effect too.

The amount of determinant coefficient (R²) 0,331 or 33,1% means the ability of explaining the influence Working Capital Turnover and Debt Ratio to Return On Investment while the remaining is influenced by others independent variable which are not examined in this research.

Keywords : Working Capital , Solvability and Profitability