PENGARUH MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS PERIODE 2014-2017 (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR SEMEN YANG TERDAFTAR DI BEI)

Zuhriyah Hanniah, 1414.1111.638, The Influence of Working Capital Turnover and Liquidity to Profitability on 2014-2017 (Case Study on Cement Sub-Sector Manufacturing Companies Listed at Indonesia Stock Exchange), 152 Pages, 66 tables, 9 pictures, 18 attachments, Jakarta, 2018. The research discussed about the The Influence of Working Capital Turnover and Liquidity to Profitability at Cement Sub-Sector Manufacturing Companies Listed in Indonesia Stock Exchange on 2014-2017. The purpose of this research is find out the Analyze Effect of Working Capital Turnover and Liquidity to Profitability. PT Indocement Tunggal Prakasa Tbk, PT Holcim Indonesia Tbk, PT Semen Indonesia Tbk and PT Wijaya Karya Beton Tbk 2018. Conclusive method, descriptive comparative. The analysis method used is SPSS version 24, T-test earned the sigma value 0,000 < 0,05 for WCT, and 0,564 > 0,05 for CR at PT Indocement Tunggal Prakasa Tbk. At PT Holcim Indonesia Tbk the earned the sigma value 0,418 > 0,05 for WCT, and 0,503 > 0,05 for CR. At PT Semen Indonesia Tbk the earned the sigma value 0,213 > 0,05 for WCT, and 0,134 > 0,05 for CR. At PT Wijaya Karya Beton Tbk the earned the sigma value 0,046 > 0,05 for WCT, and 0,408 > 0,05 for CR. F-test earned value amount 13.776 with level of significant 0,001 < 0,05 at PT Indocement Tunggal Prakasa Tbk. At PT Holcim Indonesia Tbk earned value amount 0,339 with level of significant 0,718 > 0,05. At PT Semen Indonesia Tbk earned value amount 8.600 with level of significant 0,004 < 0,05 and values amount 3,708 with level of significant 0,053 > 0,05 at PT Wijay Karya Beton Tbk. The coefficient of determination = 67,9% at PT Indocement Tunggal Prakasa Tbk meant necessary changes ROE 32,1% influenced by WCT and CR. At PT Holcim Indonesia Tbk The coefficient of determination = 5,0% meant necessary changes ROE 95,0% influenced by WCT and CR. At PT Semen Indonesia Tbk The coefficient of determination = 57,0% meant necessary changes ROE 43,0% influenced by WCT and CR. Whereas, The coefficient of determination = 36,3% % at PT Wijaya Karya Beton Tbk meant necessary changes ROE 63,7% influenced by WCT and CR.
Reference: 15 books, 4 journals, 8 websites. Research Advisor: Mulyono Yusuf, Arifin Nugroho.
Keywords: Working Capital Turnover, Current Ratio, Return On Equity