Pengaruh manajemen modal kerja terhadap profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI)
P Penelitian ini bertujuan untuk mengetahui pengaruh average age of inventory, average collection period, average payment period, current liabilities to total assets ratio, assetsr turnover ratio, inventory turnover ratio, current ratio, size of the firm terhadap return on assets. Data penelitian menggunakan laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia sebanyak 86 perusahaan manufaktur sebagai sampel dengan periode penelitian dari tahun 2013-2017. Metode penelitian ini menggunakan analisis regresi berganda dan uji hipotesis. Dari hasil penelitian menunjukkan bahwa average age of inventory, inventory turnover ratio berpengaruh positif terhadap return on assets, average collection period, current liabilities to total assets ratio berpengaruh negatif terhadap return on assets, average payment period, assets turnover ratio, current ratio, size of the firm tidak berpengaruh terhadap return on assets.
T The research is aimed to examine the influence of average age of inventory, average collection period, average payment period, current liabilities to total assets ratio, assets turnover ratio, inventory turnover ratio, current ratio, size of the firm of the return on assets. Data were obtained use the financial statements of listed companies in Indonesia Stock Exchange of 86 manufacturing companies use sample with year study period from 2013 to 2017. The method use multiple regression analysis and test model. The results showed that the variable average age of inventory, inventory turnover ratio has a significant positive effect on return on assets. Average collection period, current liabilities to total assets ratio has a significant negative effect on return on assets. Average payment period, assets turnover ratio, current ratio, size of the firm not significant effect on return on assets.