ANALISIS PENGARUH WORKING CAPITAL TURNOVER TERHADAP PROFITABILITAS DENGAN LIKUIDITAS SEBAGAI VARIABEL INTERVENING

Minar Savitri, Dhian Andanarini ( STIE TOTALWIN SEMARANG)

Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Vol 4, No 1 (2013)

This study aimed to assess the influence of WCT, and liquidity toward profitability of manufacturing companies in Indonesia Stock Exchange. Sampling was carried out using non-probabilistic sampling and obtained 62 of 149 manufacturing companies which are listed in Indonesia Stock Exchange in 2009-2012. The results of regression analysis show that WCT, have a significant effect toward liquidity. Meanwhile, the liquidity variable influence significantly toward the profitability.