PENGARUH WORKING CAPITAL MANAGEMENT TERHADAP PROFITABILITAS PERUSAHAAN FARMASI YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) PERIODE 2009-2013
ABSTRACT: This study aimed to
determaine the effect of working capital management on the profitability of
pharmacy companies in Indonesia. This paper used secondary data pharmacy
companies listed in Indonesia Stock exchange the period 2009-2013. This
reserach uses a regression analysis. Working capital is measured through the
working capital turnover (WCT) also used current ratio (CR) and debt to total
equity (DTE) as othe independent variable. The result showed that the working
capital turnover (WCT) and debt to total equity have no significant effect on
profitability. While, current ratio have significant influence in the profitability
of the company.
Penulis: Elizabeth Ayu
Laraswati
Kode Jurnal: jpakuntansidd150008
