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PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PADA PT. KSB INDONESIA, JAWA BARAT

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The purpose of this research is to find out how working capital and profitability achieved and the effect ol working capital on profitability at PT. KSB Indonesia This research uses descrrptive method, is doing research by describing the state of the company in the present through the data" the data is then processed and conclusions can be draw-n The Data used are the balance sheet and income statement of the year 2004 to the year 2011 Analyze data using statistical tools, the analysis of the correlation coefficient, significance tests, and analysis of the coeffrcient of determination Net working capital at PT. KSB Indonesia from 2004 to 20t I fluctuated Where the percentage of working capital in 2005 is negative by 154 189%o 2006 423.5g8% of positive value, positive value of 2007 172.1340/0 2008 107'33 l% of negative, negittve value in 2009 amounted to 4806 9'15%, in 2010 worth negative by 109.158%, and in 2011 was also negative at 1314.1370 . Profitabitity at PT KSB lndonesia can be calculated tkough analysis of ROA' ROE. and NpU Where there is the highest ROA in 2011 is Rp 0'1909 While ROA istowest in 2004 is Rp. 0.01 2l The highest ROE there in 2009 is Rp 0.4817 While the lowest ROE there in 2004 isRp 0,0495 And there is the highest NPM in 201i is Rp. O,1617 WhileNPM is lowest in 2004 isRp' 0 0121 Based on the results ofthe study with statistical analysis, it can be seenr, : 0.885 andthiruns-4'660>t1.5"1=l,g434,660,Hodeniedwhichmeansthereisa significani relationship between working capital with ROA of 0,885' The "o'.ff.i"nt of determination is 78.3ok meaning that RoA can be affected by the company's u,orking capital rr- 0,652 and thituns - 2,108 >t1"5sl : 1.943, Ho denied which means there is a significant relationship between working capital with RoE of 0,652. The coefficient of determination is 42.59/o which means that ROE can be affected by the company's working capital. rr- 0,843 and thituns: 3,831>t1"5g1:1,943'Hodeniedwhichmeansthereisasignificantrelationship between'1tr" *o.fing capital to the NPM of 0.843. The coefficient of determination is of 71% which means that the NPM can be affected by the company's working capital Based on the overall ROA' ROE, and NPM, it can be "on"trdld that relitionship with rhe profitability of working capital amounted to 0,809, and the effect of working capital on profitabitity amounted to 65'4%o' While the remaining 34.6% is the effect ofother factors beyond the study. l