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PENGARUH MODAL KERJA TERHADAP LABA OPERASI PADA PT. PINDAD (PERSERO)

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AIISTRACT TIIE ROLE OF WORKING CAPITAL TO ()PERATING PROFIT at P'I" PINDAD (PERSERO) By: Sinaga, Jessicha Thirse 'fhe purpose of this rcsearch is to know the increase of working capital, the increase of operaling profit. and the role working capital to operating Profit at m. Pindad (Persero), Bandung. Research method us€d in this research is descriptive methods, where dara collected by the real 'condition, analyzing presenting the data to obtain a conclusion. The data collected was analyzed using linear regression analysig correlation coefficient, hypothesis test, and coefficient of determination to obtain the relationship betrveen the two variables. Based on the result or this research known that the highest total of working capital from 200G2010 is obtained in 2008 amounted to Rp. 41.209.547.000,35 and the lowest total is obtained in 2009 amounted to Rp. 15.645.215.452,60. The highest total of operating profit is obtained in 2010 amounte