PENGARUH MODAL KERJA TERHADAP LABA BERSIH PADA PT MAYORA INDAH TBK PERIODE 2007-2016

Abstract

Based on observation at PT Mayora Indah Tbk found several problems including fluctuating net income fluctuations. The purpose of this study was to find out and recognize: working capital, net income and the magnitude of the effect of working capital on net income at PT Mayora Indah Tbk periode 2007-2016.

 The research approach used in this study is a quantitative approach with explanatory methods. Sampling technique using time series analysis. Statistical method used in this study is product moment correlation.

Based on the analysis of PT Mayora Indah’s financial data in 2007-2016, the result show that working capital tends to experience a fluctuating growth with the higest growth in 2015, which is 27,41% and the lowest in 2014, which is 4,73% as well as net profit growth fluctuations tended to decline in 2011 to -0,05% from the previous year and in 2014 net profit  growth again decreased -59,59% from the previous year, while the largest growth for net profit in 2015 was 205,22%. The results of the analysis of the effect of warking capital on net income obtained by the correlation coefficient of 0,912 means that the variable relationship is very strong of working capital on net income is 83,2% the results of hypothesis testing states that there is a significant influence of working capital on PT Mayora Indah Tbk’s net profit.

Keyword: Working Capital, Net Income