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ANALISIS PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PT MAYORA INDAH TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2017

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ABSTRACT ANALYSIS WORKING CAPITAL TURNOVER AGAINST PROFITABILITY AT PT MAYORA INDAH TBK IN INDONESIA STOCK EXCHANGE PERIOD 2008-2017 Written by : Lamsarina Silalahi NIM : 1532156 The purpose of this study was to determine the Analysis of Working Capital Turnover Against Profitability as measured by ROA at PT. Mayora Indah Tbk, which was listed on the Indonesia Stock Exchange. In this study the author used descriptive methods, namely by collecting company data so that it could produce information needed in analyzing problems. The analytical tool used was financial ratio analysis using the working capital turnover formula and profitability as measured by ROA calculated based on the balance sheet and financial statements profit and loss on PT Mayora Indah Tbk for the period 2008-2017. Based on the research that had been done, it could be seen that the highest working capital turnover in PT Mayora Indah Tbk occurred in 2010, which was 3.25, the turnover of working capital was still in a bad condition because it did not meet industry standards, which was 6 times. Then the highest profitability measured by ROA at PT Mayora Indah Tbk occurred in 2010 at 11%, ROA was still in a bad condition because it did not meet the industry standard of 30%. Based on the analysis that had been done, working capital turnover in 2013 was 2.04 with 10% ROA, which meant that working capital turnover did not affect profitability as measured by ROA. Keywords: Working Capital Turnover, ROA, Profitability, Financial Statements.