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ANALISA SUMBER DAN PENGGUNAAN MODAL KERJA TERHADAP LABA OPERASI RUMAH SAKIT ADVENT BANDAR LAMPUNG

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ABSTRACT Working capital is an important capital in the company to be regarded as the Iifeblood of a cornpany means to carry out a1l dail1, operations kegiataan or ro make necessary investments sufficient working capital. While excessive workrng capital indicates that there are funds that are not productrve, it means the companr suffered losses because of the opportunity to earn profiB squandered. Sources and uses ofrvorking capitaI is an analysis that can be used as a reference in making the right decision is to analyze the sources and uses of working capital led to know the composihons of the working capital that comes from nowhere and is used for what, so the leaders could describe the state capital itself. Based on the results of regression analysis with simultaneous testing or test showed that the mefficient f R square (R ') of the regression model is of 0.968 (correlation coefficient is the squaring of, or 0.984 X 0.984 :0.968), meanrng rhat only 96.8% of rhe variarion in eamings operation can be explained by the variable cash, rnventories, receivables and working capital usage. For the rernarning 3.2o/o ot (100o/o - 96.8To) is explained by other caues. And the value at which 7.667> 4.534 indicates that Ha is received and Ho is rejected. Keywords: Sources of Working Capital, Working Capital Usage, Operating Profit