Pengaruh Modal Kerja dan Perputaran Modal Kerja terhadap Return On Equity (Roe) Perusahaan Consumer Goods Industry di Bursa Efek Indonesia

Abstract

This research aim to know do policy of working capital and working capital turnover have an effect on to return on equity at consumer goods industry which listed in Indonesia Stock Exchange. This research are replication from the last author. This research object from consumer goods industry which listed in Indonesia Stock Exchange. This population as sample from taken 36 emiten. Sample taken with purposive sampling method. The data various which have already collected are secondary data from Jakarta Security Exchange (JSX) and Indonesian Capital Market Directory (ICMD). The data has been collected furthermore at analysis method with Multiple Linear Regression after exceeded classic assumption test before hypothesis test. The hypothesis test using t test, F test and determination adjusted test. Analysis result indicate that from working capital and working capital turn over simultanly there are the influence significant to the profitability represented by Return on Equity. Partially show are working capital and working capital turn over ratio variable with explained by variation the expressed in Adjusted R2 equal to 25,6 % is while the rest equal to 74,4 % influenced by other variable which is not explained by this research model.