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PENGARUH MODAL KERJA TERHADAP TINGKAT PROFITABILITAS PADA PT. JASAMEDIKA SARANATAMA BANDUNG JAWA BARAT

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ABSTRACT EFFECT OF WORKING CAPITAL TO THE LEVEL OF PROFITABILITY ON PT. JASAMEDIKA SARANATAMA BANDUNG WEST JAVA By: Isnani Sihotang NIM: 1232207 The purpose this research was to know net working capital, to know level of profitability, to know correlation working capital to the level of profitability, and to know the effect of working capital on profitability level at PT. Jasamedika Saranatama. The method used by the author is descriptive method. Net working capital at PT. Jasamedika Saranatama 2008 has decreased while net working capital from 2009 until 2013 has increased every year. The level of profitability at PT. Jasamedika saranatama years 2007-2013 had fluctuated for each years. Return on assets (ROA) the highest during period 2007- 2013 had founded in 2012 amounted Rp. 0.33, while the lowest was in 2009 amounted Rp. -0.11. Return on equity (ROE) the highest during period 2007-2013 had founded in 2010 amounted Rp. 0.93, while the lowest was in 2009 amounted Rp. -13.65. Net profit margin (NPM) the highest during period 2007-2013 had founded in 2011 amounted Rp. 0.35, while the lowest was in 2009 amounted Rp. -0.74. Based on the statistical analysis of the correlation coefficient, relations net working capital with ROA, the value of (r) = 0.913 and SPSS significance tests based tcount (4.997)> ttable (2.015) then there has a significant relationship between working capital with ROA, Ho was rejected and Ha accepted. Relation working capital with ROE, the value of (r) = 0.420 and SPSS significance tests based tcount(1,035) < ttable (2.015) then there has no significant relations between working capital with ROE, Ho accepted and Ha was rejected. Relation working capital with NPM, the value of (r) = 0.559 and SPSS significance tests based tcount(1.508) < ttable (2.015) then there has no significant relations between working capital with NPM, Ho accepted and Ha was rejected. Relation working capital with profitability, the value of (r) = 0.447 and SPSS significance tests based tcount(1.118) < ttable (2.015) then there has no significant relations between working capital with profitability, Ho accepted and Ha was rejected. Based on the results of the statistical analysis, 83% level of ROA is affected by the working capital, 17.6% level of ROE is affected by the working capital, 31.3% level of NPM is affected by the working capital. Based on the whole ROA, ROE, and NPM, it can be concluded that the effect of working capital to the level profitability is 20%, while the remaining 80% is influenced by other factors beyond research.