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PENGARUH PERUBAHAN MODAL KERJA TERHADAP PENINGKATAN LABA PADA PT. TECHNICAL REPRESENTATIVES

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ABSTRACT THE EFFECT OF CHANGING IN WORKING CAPITAL TO INCREASING OF PROFITS AT PT. TECHNICAL REPRESENTATIVES Byt Edwin Eldrich Goni The purpose of this srudy is to find out how the changes in working capital at PT. Technical Representatives, to find out how the increases ofprofits at the PT. Technical Representatives, and to find out the effect of changes in working capital to increases profit at PT. Technical Representatives. The method used is descriptive method, it is collecting, presenting and analyzing data based on real circumstances, and finally to get a conclusion. White the data processing techniques are analyzed through quantitative and analytical study ofthe documentation using Pearson product moment correlation coefficient analysis. hypothesis testing and analysis of determination coeffi cient. The results of research known that. PT. Technical Representatives experinces fluctuation in workir,g capital each year. The derelopment of changes in net working capital from 2002 to 2009 respectively are as follows: RP 979,145,499, Rp 578,653,675, Rp 2.277,331,442, Rp (872,632,517), Rp 1,249,2?-7'539' Rp (158,463,891) , Rp 1,887,492,148 ancl Rp 7,414,001,436- This is because the increase and decrease in current assets and current liabilities are varied. Changes in operating profit ofPT. Technical Representatives have increased except fol 2AA5,2CO7 and 2008. Increased cperating profit company in a row for 2002 until the year 2009 are as follows: Rp 1,391,935,050, Rp 350,400,233, Rp i,411,18i,942, Rp (31-11367034), Rp 2.11i,756,472, Rp 02 2a3.99s), Rp (966'181'66s) and Rp 2,680,037,448. This change in general is due to revenue fluctuations and operating expenses fluctuation of the company. From the results obtained by statisticai processing of the regression equation for the changes in net working capital (variable X) to changes in operating eamings (variable Y) was Y = - 339.515.433 + 0.486091946 X, the correlation analysis shows that its Pearson correlation coeffrcient was r = 0.657154, while the hypothesis test shorved t count 2.135560 < t table 2.447 which means that Ho is accepted and Ha is rejected' suggesring that changes in working capital (variable X) has no effect on chauges in oferating income (r-ariable Y) the PT. Technical Representatives.