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PENGARUH MODAL KERJA TERHADAP LABA OPERASIONAL PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN PADA BEI TAHUN 2013-2017

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ABSTRACT THE EFFECT OF WORKING CAPITAL ON THE EARNING BEFORE INTEREST AND TAX IN FOOD AND BEVERAGE SUBSECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2013-2017 Written by: JONATAN NIM: 1532178 The data used in this research was secondary data from the financial statements in Indonesia Stock Exchange official site. This research sample are 6 food and beverage subsectors companies in Indonesia Stock Exchange, with purposive sampling method. The data pooling method (year 2013-2017) amount of sample are (n) = 30. 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 Earning Before Interest and Tax there is a very strong relationship between Capital Working and Earning Before Interest and Tax seen from the value (r) =0.936, significant value of 0.000>0.05 Ho refused and Ha accepted which means that Working Capital has significant effect on the Earning Before Interest and Tax. Based on the statistical analysis it is known coefficient determination that shows R Square = 0.876 which means that the number shows contribution of Capital Working to Earning Before Interest and Tax of 87.6% while 12.4% influenced by other factors not examined in this study Keywords : Working Capital, Earning Before Interest and Tax