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ANALISA PERUBAHAN MODAL KERJA DITINJAU DARI SUMBER DAN PENGGUNAANYA TERHADAP TINGKAT LIKUIDITAS DAN PROFITABILITAS PADA PT. MUSTIKA RATU Tbk.

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ABSTRACT ANALYSIS OF NET WORKING CAPITAL CHANGES OBSERVE FROM THE SOURCE AND ITS UTILIZING TOWARD LIQUIDITY AND PROFITIBILITY LEVEL AT PT. MUSTIKA RATU Tbk. Written by: Novita Sari Hutagalung NIM : 1232181 This study was conducted to determine the level of working capital changes in relation to the level of liquidity and profitability. The method carried out in this research was descriptive associative method obtained by analyzing the financial statements of PT. Mustika Ratu Tbk. From the Year 2009 to the Year 2014. The data were analyzed using SPSS. Based on the results of the research the correlation coefficient was known that the degree of influence (relationship) changes in working capital to the level of liquidity the current ratio was found r = -0,089 showed that the correlation between variables X (Net Working Capital) to the variable Y1 (Current Ratio) was low and negative. And based on the analysis of the coefficient of determination was known that the effects of changes in working capital to the liquidity ratio was the current ratio amounted to 0,8%. While the rest that was equal to 99,8% influenced by other factors. Furthermore, to the effect (relationship) changes in working capital to the level of profitability of ROE (Return on Equity) is r = 0,963 where this value indicates that the correlation between variables X (Net Working Capital) to the variable Y1 (Return on Equity) was powerful and positive towards perfect. And based on the analysis of the coefficient of determination it was known that the effect of changes in working capital on profitability ratios of ROE (Return on Equity) of 92.7%. While the rest of 7.3% influenced by other factors. Keywords: Working Capital, Liquidity, Profitability.