PENGARUH MODAL KERJA DAN TOTAL HUTANG TERHADAP LABA USAHA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK 1NDONESIA PERIODE 2011-2015

Abstract

ABSTRACT

^--s. Company has used productive working capital to make high profit but the

management also make loans so that the debt level of the company will increase ^-.epital that is not always followed by an increase in profit increase. Debt increase is

followed by an increase in working capital and debt laba.working capital increase

followed by an increase in profit.

- theories used in this research are those of working capital, debt and working

capital is a company's investment in short-term assets in the form of cash,

inventory and accounts receivable. Debt indicates the source of capital from

:perating profit is the arithmetic difference between revenues and expenses, not _ comprehensive income

^{- -}e method used is quantitative approach, the kind of research is descriptive, the this research is explanatory. Data collection techniques was performed by

n. The populations of this study were Manufacturing Companies listed on the Stock Exchange consisting of 134 companies and the samples consisted of 58

:s of the study are significant effect on the working capital operating profit company period 2011-2015 with t

.hftun_o amounted to 14.196 is bigger 1.97190
ed and H_i accepted. Total debt significant effect on operating profit of the
^--g company period 2011-2015 with _thitung amounted to 6.686 is bigger 1.97190

and H_i accepted.

of this study is the working capital and total debt significantly

Jacturing company operating income in 2011-2015 with the value ^-of Fm_ung is ;.s.-ed with the value of Ftabel 3.04 then Fhrtun_o > Ftabei means that H_o is rejected ,at=3ceed by the significant value of 0.000 is smaller than 0 05.

Working Capital, Debt and Operating Income.