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PENGARUH MODAL KERJA TERHADAP PERUBAHAN LABA OPERASI PADA PT. POS INDONESIA (Persero) BANDUNG

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ABSTRACT EFFECT OF CIIANGES IN WORKING CAPITAL TO OPERATING PROTTT IN PT pOS NDONESTA (PERSERO) BAlrDrrNG Sandro Neinggolan The purpose of this research conducted to determine the net working capital, how to change operating profig and to det€rnine the effect of working capital to changes in operating profit at PT. pOS INDONESIA (PERSERO). In this research the method of the author is descriptive, s,here data obtained by collecting, analyzing, presenting darq and provides an overview of the research obj€ct to produce a conclusion. While the data p,rocessing techaiques using statistical analysis, d6s simple regression analysis, correlation analysis, and to detemine whether the hypothesis is accepted or rejected by usrng the t test of th€ hypothesis, and to determine the relationship benveen the tw.o variables used analysis coefficient of determination. By Based on the results of research on the net wotking capital of pT. pOS INDONESIA (PERSERO) from 2007 to 20ll ar! as follows: Rp (31,$6,%7A80), Rp (141,846,303,693), Rp (104,416p04,013), Rp (140281,555,119), Rp t8,395,308247. and changes in operating income is as follows: Rp 112,061,126,693, Rp (48,406,069,852), W 167,972,420,549, Rp (53,364,169,736), Rp 110,687,548,440. From ths ,tnra above, the ner workirg capital fluctuates, so does the change in opcrating profit. Based on the resulS of statistical analyzes that have been conducted by the author, it was knowr linear regression equation y = 96,4M,636,936 + 0.595479239x wtere the change in operating income amounted to 96,406,636,936 altlro rgh therc will be a net working capital does not exist. Based on the analysis of correlation r = 0.5584, which means a moderate and positive relationship betryeen working capital change in operating income. Based on the amount of hypothesis testing known t table = 2.353 and t calculate = l. 1659, then known t calculate < t tabla thrrs Ho is accepted which means there is no sipificant relationship betrveen the ghrnge in working capital operating profit. Furthennore, the correlation coeffcient of detennination = 3l.l8o/o indicated that operating profit is affected by changes in worting capital amormted ta 3l.l$%. While the remaining 6g.tfflo is influenced by other factors outside The snrdies this.