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PENGARUH MODAL KERJA TERHADAP RENTABILITAS EKONOMI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2009-2017

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ABSTRACT THE EFFECT OF WORKING CAPITAL ON THE ECONOMIC RENTABILITY IN FOOD AND BEVERAGE SUBSECTORS COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2009-2017 Written by: GRACE MAULINA NIM: 1532127 The data used in this research was secondary data from the financial statements in Indonesia Stock Exchange official site. This research sample are 10 food and beverage subsectors companies in Indonesia Stock Exchange, with purposive sampling method. The data pooling method (year 2009-2017) amount of sample are (n) = 90. The analysis were descriptive statistics, correlation coefficient analysis, significancetest, the coefficient determination, and simple regression analysis.. Based on the results of statistical analysis conducted by the writer, the correlation coefficient of Capital Working on The Economic Rentability there is a very low relationship between Capital Working and Economic Rentability seen from the value (r) =-0.163. significant value of 0.124>0.05 Ho accepted and Ha refused which means that Working Capital has no significant effect on The Economic Rentability. Based on the statistical analysis it is known coefficient determination that shows R Square = 0.027 which means that the number shows contribution of Capita Working to The Economic Rentability of 2,7% while 97,3% influenced by other factors not examined in this study Keywords : Working Capital, Economic Rentability, Return On Assets