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PENGARUH PERPUTARAN MODAL KERJA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA PERIODE 2017-2018

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ABSTRACT THE INFLUENCE OF WORKING CAPITAL TURNOVER ON FINANCIAL PERFORMANCE IN THE SUB SECTOR RETAIL COMPANIES THAT WHICH ON BURSA EFEK INDONESIA PERIOD 2017-2018 Written by: Paulina Magdalena Sianipar NIM: 1632203 This study aims to determine the influence between working capital turnover on financial performance in the sub sector retail companies listed on the Indonesia Stock Exchange 2017-2018. The research method used is a causal associative quantitative method. This study used secondary data obtained from the financial statements of sub-sector retail companies in the Indonesia Stock Exchange. The analysis used in this research is descriptive statistical analysis, inferential statistical analysis, basic assumption test (normality test, regression linearity test, heteroscedasticity test), correlation coefficient analysis, determination coefficient, simple linear regression test, and significance test. The results of this study indicates that working capital turnover in the sub sector retail companies has an average of 7.55, an average financial performance of 0.128, and a significance test value of 0.675 which also means Ha is rejected and Ho is accepted, which factually means there is no significant influence on financial performance. Working capital turnover and financial performance have a very low level of closeness with a value of r = 0.074. For the results of a simple linear regression analysis shows that each increase in one-time working capital turnover will reduce financial performance by 0.001. Keywords: working capital turnover, financial performance