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PENGARUH PERUBAHAN MODAL KERJA TERHADAP PERUBAHAN LABA PADA KPSBU JABAR

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ABSTRACT EFFECT OF CHANGES IN WORKING CAPITAL CTIANGES IN INCOME KPSBUJABAR by: Rani Ati Atlh Sinaga This snrdy aims to determine how changes in working capital to changes profit on KPSBU JABAR This research method is descriptive metho4 while dara processing technique is to use statistical analysis, using Pearson product moment correlation. And to know the hypothesis is accepted or rejected, the researchers used a t test of the hypothesis. Based on the survey results rcvealed that KPSBU JABAR experiencing fluctuations in the form of working capital changes each year. Changes in working capital in 2003 was Rp 707,606,362.32, n 2004 amounting to Rp (1,932,780,529.26) in 2005 amounted to Rp (212,111,565.92) in 2006 amounted to Rp (1,090,789,100.00) in 2007 Rp (3,179,912,529.03) in 2008 amountd to Rp 5 272,037,018.03, h 2009 amounting to Rp ( 1,3 I 0, I 802 63.77) n 2010 amounted to Rp 2,738,594,885.89, and in 20ll amounted to Rp 681,781,362,44. This is due to increases and decreases in assets and current liabilities vary. JABAR KPSBU shnnges in operating income as a whole has increased except in 2006, increasing the company's operating pmfit respectively as follows: Rp 22,714,295.40 in 2003, the year 2004 amounting to Rp 47.830.185.03, Rp 703 5ll 491 200s ,68, in 2006 of Rp (12,596A16.23) in 2007 to Rp 5,985,727.59, 5,572,4M.& in 2008, in 2009 Rp 7,870,519.52, n 2010 amounting to Rp 91,983,159.52 , and in 201I was Rp 5,353,075.95. Based on the results of statistical analyzes that have been conducted by the author, obtained by the correlation coefficient (r) is equal to r = {.02539,1692, which means having a weak negative correlatioq while the hypothesis tcout = 4.6723