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PENGARUH MODAL KERJA BERSIH TERHADAP TINGKAT PENDAPATAN BERSIH PADA PT. DUTA CITRA SARANA JAKARTA

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The purpose of this study was to determine working capital position and income level achieved by the enterprise and the influence of working capital with income at PT. Duta CiEamas Sarana Jakarta. This research used descriptive method is to do research with the company described in the pres€nt situation of company through existing data processing the data' and drawing the conclusions. Data collecting techniques is through the documentation study, and Library Research. The data used the Balance Sheet and Income Statement from 2004 until 2009. Data analysis using statistical of Pearson's product moment, namely: Analysis of Correlation Coefficients, Significance, and the coeffrcient of determination. Working capital in PT. Duta Citramas Sarana Jakarta from 2004 to 2009 has Increased. In 2004 working capital increased Fip. 2.729.168.593. ln 2005 increased F.:p. 3.329.289.641. ln years 2006 increased Rp. 3.775.534.979. h 2007 increased Rp. 4.199.452.698, In 2008 increased Rp. 5.060.461.778. In the 2009 increased Rp 16.068.897.034. Income levels from 2004 to 2009 in general fluctuate. In 2005, increase of 137o. In 2006, decrease of l.60/o.In the year 2007 decreased of 2.9%. In the year2008 increased of 16%. ln the year 2009 increased of 15%. Based on statistical analysis, correlation coeffrcient of determination of the correlation between working capital and the level income, are found r = 0,022, which means showing the correlation between two variables is positive and strengh. While based on the sigrificance test with a sipificance level of 0.95 and degrees of freedom n-2 is known t-counted = 0.0443 is smaller than t'table -- 2;7'76, it means that Ho is accepted, which means there is no sipificant influence between the incomes of working capital.