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PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE EFFECT OF WORKING CAPITAL ON PROFITABILITY IN FOOD AND BEVERAGE SUB SECTOR COMPANIES WHICH IS LISTED IN INDONESIA STOCK EXCHANGE Written by: Lili Sabatini Sagala ID: 1632045 This study aims to determine the effect of working capital on profitability in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2018. This research was conducted using descriptive statistical methods, correlation coefficient analysis, determination test, significance test, and regression analysis. The sample selection method in this study uses purposive sampling. The data for this study is from the published financial statements of food & beverage companies. The secondary data will be processed using SPSS, then concluded. From the results of descriptive statistical research each variable has good results. With an average value (mean) of 9,0192 for Working Capital Turnover, which means the average net working capital turnover in the nine companies studied can be said to be quite good because it meets industry standards, which is six times and an average value (mean) of 0,1437 for profitability, which means the average percentage of ROE in the nine companies studied can be said to be unfavorable because it does not meet industry standards, which is 0.15 or 15%. From the hypothesis testing it can be seen that there is not a significant influence between Working Capital on Profitability with a t-test value of -1,674 with a significant value of 0,103 > 0,05. Keywords: Working Capital, Profitability