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PENGARUH MODAL KERJA BERSIH TERHADAP LABA OPERASIONAL PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT EFFECT OF CLEAN WORKING CAPITAL ON OPERATIONAL PROFIT IN RETAIL TRADE SECTOR COMPANIES LISTED IN BURSA EFEK INDONESIA Written by : Vannes Sitorus NIM : 1632175 This study aims to determine how the effect of net working capital on operating profit in retail trade sub-sector companies listed on the Bursa Efek Indonesia. The method used in this research is descriptive method. The research variables are Net Working Capital and Operating Profit. The data used are secondary data from financial statements. The analysis used is descriptive analysis, correlation coefficient analysis, determination coefficient, simple linear regression analysis, significance test. The population used in this study is the company's financial statements, and its sample of companies listed on the Bursa Efek Indonesia Retail Trade Sub Sector Companies. Based on the results of statistical analysis conducted by the author, the correlation coefficient of Net Working Capital on Operating Profit is related to the direction of a positive relationship. Net Working Capital on Operating Profit is seen from the value of r = 0.224, Significant value of 0.189 > 0.05, then Ho is accepted and Ha is rejected, which means there is no significant effect between Net Working Capital on Operating Profit in Retail Trade Sub Sector Companies of the year 2016 - 2018. Based on statistical analysis, it is known that the coefficient of determination obtained by 5%. This shows that Net Working Capital contributed to the Operating Profit of 5%, while the remaining 95% was influenced by other factors not examined in this study. Keywords: Net Working Capital, Operating Profit