INSANY, KARINA (2019) PENGARUH MODAL KERJA dan LEVERAGE TERHADAP KINERJA PERUSAHAAN (Studi empiris pada perusahaan jasa sub sektor perdagangan eceran 2013-2016). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Profitability is the most important compenent for the company, one of which is the ratio of return to assets. The purpose of this study is to analyze the effect of working capital and leverage on profitability. This study uses 10 samples of retail trading companies listed on the Indonesia Stock Exchange from 2014-2016. The results of this study indicate that simultaneous cash turnover, receivable turnover, inventory turnover and debt to total asset ratio affect the return on asset but partially cash turnover affecting return on asset while receivable turnover, inventory turnover and debt to total asset ratio have no effect on return on asset. means that the cash turnover in retail trading company is more widely used for other purposes such as covering losses caused by bad debts, and cash used for maintenance of inventory in the warehouse. Keywords : cash turnover, account receivable turnover, inventory turnover, debt to total asset, return on asset Profitabilitas merupakan suatu komponen yang paling penting bagi perusahaan , salah satunya adalah rasio return to asset. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh modal kerja dan leverage terhadap profitabilitas. Penelitian ini menggunakan 10 sampel perusahaan perdagangan eceran yang terdapat di Bursa Efek Indonesia dari tahun 2013-2016. Hasil penelitian ini menunjukkan bahwa secara simultan perputaran kas, perputaran piutang, perputaran persediaan dan debt to total asset ratio berpengaruh terhadap return on asset tetapi secara parsial hanya perputaran kas yang berpengaruh terhadap return on asset sedangkan perputaran piutang, perputaran persediaan dan debt tot total asset ratio tidak berpengaruh terhadap return on asset. diartikan bahwa perputaran kas pada perusahaan perdagangan eceran lebih banyak digunakan untuk kepentingan lainnya seperti menutupi kerugian yang disebabkan karena adanya piutang tak tertagih, dan kas digunakan untuk pemeliharaan persediaan yang ada di gudang. Kata kunci: perputaran kas, perputaran piutang, perputaran persediaan, debt to total asset ratio, return on asset
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