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ANALISIS PENGARUH PERPUTARAN MODAL KERJA TERHADAP LABA OPERASI PADA PT. BETA GASINDO AGUNG

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ABSTRACT ANALYSIS OF THE INFLUENCE OF WORKING CAPITAL TURNOVER TOWARI}S OPERA.TING INCOME AT PT. BETA GASINDO AGUNG JAKAR'TA By: TIARULIMA SIHITE Cash tumover receivables tumover. and inventory tumover as component of working capital may alfect the length of time bound in the *orking capital ftmd which in tum will affect the profit achieved. The higher the rate of cash turnover. accounts receivable tumover, and inventory tumover indicate the shorter the time bound of capital in the working capital component and vice versa- The research was conducted at PT. Beta Gasindo Agwrg which engaged in the manufacture of gas N2O. This study aims to determine how the operating proht at PT. Beta Gasindo Agung, how- the working capital tumover at PT. Beta Gasiado Agmg, and how the influence of working capital tumover to operating profit at PT. B€ta Gasindo Agung . The sample in this study is the financial statement of PT. Beta Gasindo Agung that are balance sheet and income statemefi monthly period from 2008-2010, so the sample amount is 36. There are four variables that were examined in this study, the cash tumover (Xl), receivable turnover (X2), inventory tumover (X3), and an operating profit (Y).The method used in this research is descriptive method and data collection techniques used are the documentation. Data analysis technique used is multiple linear regression analysis to test the classical assumption first. Partial assay results showed that the significance level of cash tumover. receivables turno\€r, in'entory tumover consecutively are 0.00, 0.36, ad 0.912. The sigaificance level ofcash tumover and receivables tumover is less than 0.05, which means that the cash ttrmover and accounts receivable tumover has a significant efect on operating profit of PT. Beta Gasindo Agung, so tie hypothesis la and lb are proven true, while the inventory tumover has no significant effect on operating profit of PT. Beta Gasindo Agung because the significance level greater than 0.05, so the h)?othesis 1c is not proven true. Further analysis of the F test result is F count is 8.036 r+-hereas the F table is 2.87 (Fcount > Ftable) so that it can be concluded that there was a significant influence on the cash tumover, receivables tumover, and inventory tumover to operating profit ofPT. Beta Gasindo Agung. so the second hypothesis was proven true.