1. Home
  2. Vol 1, No 1 (2015)
  3. Chaidir

PENGARUH MANAJEMEN MODAL KERJA TERHADAP RENTABILITAS PERUSAHAAN PADA PT SEPATU BATA, TBK

Chaidir Chaidir, Shanti Lintang Kawuryan

Abstract


Generally, the company's goal is to obtain the optimal profit, maintaining the company's survival and
development. Thus, companies must consider the profitability of the company. Profitability of PT. Shoes
Bata Tbk influenced by various factors of financial factors that can be measured using financial ratios.
Based on the statistical results of the coefficient of correlation coefficient between the working capital
turnover and return on investment of -0.135. Indicates that the value obtained is very low correlation
belong to the weak negative correlation. The statistical results showed that the management of working
capital to profitability (ROI) has a negative relationship and the direction does not significantly influence
the profitability (ROI).

Keywords


Working capital turnover; Return On Investment

References


Agnes Sawir. 2003. Analisis Kinerja

Keuangan dan Perencanaan

Keuangan. Penerbit PT. Gramedia

Pustaka Utama, Jakarta

Agus Sartono,2009. Manajemen

Keuangan (Teori dan Aplikasi),

Edisi keempat, BPFE, Yogyakarta.

Anto Dajan. 2000. Pengantar Metode

Statistik Jilid 1. Jakarta: Pustaka

LP3ES. Ating

Somantri & Sambas Ali Muhidin. 2006.

Aplikasi Statistika Dalam

Penelitian.

Arthur J. Keown, John D. Martin, J.

William Petty, David F. Scott, JR.

Financial Management.

Tenth edition. Pearson Education,

Inc. London.

Bambang Riyanto. 2001. Dasar dasar

Pembelajaran Perusahaan, Edisi 4.

BPFE. Yogyakarta.

Dermawan Sjahrial, Dr, M.M. 2006.

Pengantar Manajemen Keuangan.

Penerbit Mitra Wacana Media

Jakarta.

Henry Simamora. 2005. Akuntansi 1:

Basis Pengambilan Kepuusan 1.

Penerbit Salemba 4. Jakarta.

J. Fred Weston dan Thomas E.

Copeland.2006. Manajemen

Keuangan, Edisi kesepuluh.

Penerbit Binarupa Aksara, Jakarta.

John J. Wild dan K.R. Subramanyam

Analisis Laporan Keuangan

Penerbit Salemba 4, Jakarta.

Kasmir. 2010. Pengantar Manajemen

Keuangan. Penerbit Kencana

Prenada Media Group, Jakarta

Lukman Syamsuddin. 2004. Manajemen

Keuangan Perusahaan, Edisi Baru.

Penerbit PT. Raja Grafindo

Persada. Jakarta

Reeve. Fess, Warren. 2005. Pengantar

Akuntansi 2 Penerbit Salemba 4.

Jakarta

Sofyan Syafri Harahap, 2004. Analisis

Kritis Atas Laporan Keuangan

Penerbit Rajawali Pers. Jakarta.

Suad Husnan dan Enny Pudjiastuti.

Dasar-Dasar Manajemen

Keuangan, Edisi kedelapan.

UPPAMPYKPN, Yogyakarta

Sutrisno, Drs. M.M. 2001. Manajemen

Keuangan (Teori, Konsep dan

Aplikasi). Penerbit Ekonesia,

Yogyakarta.

Van Horne, James C, John M.C

Wachowicz Jr and Fundamental Jr.

Fundamental of Finance

Management twelve Edition. New

York : Prentice Hall.

Zaki Baridwan. 2004. Intermediate

Accounting, Edisi kedelapan.

BPFE Yogyakarta.


Full Text: PDF

DOI: 10.34203/jimfe.v1i1.454

Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi)

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.