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PENGARUH MODAL KERJA BERSIH TERHADAP LABA OPERASIONAL PADA PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk.

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ABSTRACT THE EFFECT OF NET WORKING CAPITAL TO OPERATING PROFIT IN PT. ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk. Written by : Mardian Bernard Wilfred NIM : 1232180 This study aimed to determine how the net working capital, operating profit, and to determine the effect of net working capital to operating profit at PT. Ultrajaya Milk Industry & Trading Company Tbk. This research using descriptive analysis, where data collected by the authors through the financial statements, then processed, and finally made a conclusion. The author used secondary data was data obtained from PT. Ultrajaya Milk Industry & Trading Company Tbk and statistically processed for the Pearson Product Moment correlation coefficient analysis, hypothesis significance testing, and regression analysis. Based on the research results obtained that the net working capital at PT. Milk Ultrajaya Indsutry & Trading Company Tbk, has fluctuated. This was due to a change in components of current assets and current liabilities resulting change in net working capital. While the same thing also happened in the company's operating profit. Operating profit also fluctuated. The relationship between the net working capital and operating profit at PT. Ultrajaya Milk Industry & Trading Company Tbk, was strong, views on the value of the correlation coefficient r = 0.7896, and to test the hypothesis t-test 3,637 > t-table 2.306 which means that H0 was rejected and Ha was accepted in other words there was an effect significantly between the net working capital to operating profit. Meanwhile, operating profit of 62.35% was explained by the net working capital. Keywords: Net Working Capital, Operating Profit