Abstract:
This research aim to to know influence of working capital to profitability
company of Food And Beverage Effect Exchange Indonesia. Independent
Variable used perputran cash, inventory turn over, and the receivable turn over.
variable of Dependen used return on investment.
This research is company enlisted in Effect Exchange of Indonesia 2006 - 2010.
technique of Intake of sampel conducted pursuant to method of puposive
sampling. Sampel taken for this research is company of Food And Beverage in
Effect Exchange of Indonesia 2006 - 2010. Analysis used is analysis of doubled
linear regression, what used aid of software SPSS of version 17.0. previously
conducting test of normalitas and test classic assumption to data to fulfill
condition of equation regresi
Result of this research indicate that by simultan ( Test F) independent variable
from cash rotation, inventory turn over, receivable turn over have pengasruh
which signifikan to variable dependen return on investment. And by parsial ( Test
t) cash rotation, inventory turn over receivable turn over and proven to have
influence which signifikan to return on investment company’s Food And
Beverage in Effect Exchange Indonesia 2005 – 2010
