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HUBUNGAN PERPUTARAN PIUTANG DAGANG TERHADAP JUMLAH MODAL KERJA PERUSAHAAN PADA PT. INTRAJASA MANDAYA (INDONESIA)

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This research is done at PT. Intrajasa Mandaya. This company is one ofthe agent from Mediterranean Shipping Company S.A, the operates in Shipping Company that leads expedition line of globally and now operates with 278 ship types container. Mediterranean Shipping Company also leads in supplying of direct ex@ition to shipping destination. The purpose of this research, is to know the level of trade accounts receivable tumover, level of dcvelopment of working capital number of company working capitals, and the correlation of level of trade accounts receivable tumover to amount of company working capital at PT. Intrajasa Mandaya. In this researcb writer applies descriptive method. That is, the research that describe the situation of company based on observation and data collecting, then it is presented again by accompanied by analysis at accounts receivable tumover and number of working capitals. Data collecting technique and financial statements daa analysis applies statistic auxiliaries, that is correlation coefficient analysis product momen! sigrificarrce test and coefficient of determination. Level of company accounts receivable tumover in the year of 2005=0.17 times; in the year of 2006:0.l7times; inthe yearof 2007:0.21 times. Number of working capitals in tlre year of 2005 experiencing downdraft that is equal to 12,84o/o; in the year of 2006, also experiences a decrease equal to 257,10o/o; in the year of 2007 it.increased to 117,98%. Based on statistical analysis hence knowable that correlation coefficient (r) between level of accounts receivable turnovers with number of working capitals: 0.12 and obtained also t calculated value : 0,12 while t aitical value based on level of confidence 95o/o = 6.31. Hence, because t calculated value = 0.12 < t aitical value : 6.31 hence Ho is accepred meaning there is no sigrrificart relationship between accounts receivable turnovers with amounts of working capitals.