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PENGARUH PENGOLAAN MODAL KERJA TERHADAP PEROLEHAN LABA OPERASI PADA PT. XXX

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ABSTRACT THE EFFECT OF WORKING CAPITAL MANAGEMENT TOWARI) oPERATING PROFTT ACQUISmON OF OPERATTNG PROITT ATX)O(COMPANY Gerhard L. Sihole The purpose of this study was to determine the effect of working capital management, operating profit, and the effect of working capital management on profitability of operations at PI. X)O(. The research was conducted using descriptive method the method of collecting, presenting, and analyzing data based on the real situation occurs, then draw conclusions. Data was collected tkough interviews and documentary study. The data used are the balancc sheet and income statement P/t. XXX. Data analysis using regression analysis, correlation coefficientg tests of siglificalce. Based on the survey results revealed the greatest arnount of working capital from 2007 to 2012 obtained in 2011 Rp. 5,424,384,303 and the lowest in 2007 of Rp. 2,653,661,788, and the largest number of opemting profit earned in 2012 amounted to Rp. 2,771,325,479 and the number of the lowest op€rating profit eamed in 2010 amounted to Rp. 897,424,348. From the results obtained regression equation Y : 3,824,606,490.05 + (- 0.470452051) [ then produce a Pearson correlation coefficient r = {.6639 which means there is a strong negative rclationship between the two variables. After the test is known hmg t = - 1.7756 and iaue = - 2.776, so trn e tsru which means there is no sigrificant relationship berween working capital management of the operating profi! which means that Ho is accepted and Ha rejected. Keyrvords : Working Capital, Working Capital Management, Operating Income.