?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PERPUTARAN+MODAL+KERJA%2C+INVENTORY+TURNOVER%0D%0ARATIO%2C+ACCOUNT+RECEIVABLE+TURNOVER%2C+CURRENT+RATIO+DAN%0D%0ALONG+TERM+DEBT+TO+EQUITY+RATIO+TERHADAP+LABA+PADA%0D%0APERUSAHAAN+SUB+SEKTOR+ROKOK+YANG+LISTING+DI+BURSA%0D%0AEFEK+INDONESIA+(BEI)+TAHUN+2009-2016&rft.creator=Ririn+Andriani+Simarmata%2C+1311011140&rft.subject=HB+Economic+Theory&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui+pengaruh+perputaran+modal+kerja%2C%0D%0Ainventory+turnover+ratio+%2C+account+receivable+turnover%2C+current+ratio+dan+long%0D%0Aterm+debt+to+equity+ratio+secara+parsial+dan+simultan+terhadap+return+on+investment%0D%0Aperusahaan+sub+sektor+rokok+yang+listing+di+Bursa+Efek+Indonesia.+Populasi%0D%0Apenelitian+meliputi+semua+perusahaan+sub+sektor+rokok+yang+listing+di+Bursa+Efek%0D%0AIndonesia+periode+2009-2016.+Sampel+menggunakan+metode+sensus+atau%0D%0Amenggunakan+seluruh+perusahaan+sub+sektor+rokok+yang+terdaftar+di+Bursa+Efek%0D%0AIndonesia.+Jenis+data+yang+digunakan+adalah+data+sekunder+yang+diperoleh+dari%0D%0Aberupa+laporan+keuangan+tahunan+dari+perusahaan+go+public+di+Bursa+Efek%0D%0AIndonesia.+Metode+analisis+data+yang+digunakan+adalah+analisis+regresi+linier%0D%0Aberganda.%0D%0AHasil+penelitian+ini+menunjukkan+bahwa%3A+(1)+Hasil+statistik+working+capital%0D%0Aturnover+diketahui+bahwa+nilai+t+hitung+bernilai+sebesar+3%2C268+dan+nilai%0D%0Asignifikansi+sebesar+0%2C003+lebih+kecil+dari+toleransi+kesalahan+%CE%B1+%3D+0%2C05%2C+sehingga%0D%0Aworking+capital+turnover+berpengaruh+positif+dan+signifikan+terhadap+ROI%3B+(2)%0D%0ANilai+probabilitas+inventory+turnover+ratio+sebesar+0%2C066+lebih+besar+dari+tingkat%0D%0Asigifikansi+yang+diharapkan+(0%2C066+%3E+0%2C05)+menunjukkan+bahwa+variabel%0D%0Ainventory+turnover+ratio+memiliki+pengaruh+yang+tidak+signifikan+terhadap+ROI%3B%0D%0A(3)+Hasil+statistik+account+receivable+turnover+diketahui+bahwa+nilai+t+hitung%0D%0Abernilai+sebesar+4%2C742+dan+diperoleh+signifikansi+sebesar+0%2C000+lebih+kecil+dari%0D%0Atoleransi+kesalahan+%CE%B1+%3D+0%2C05%2C+sehingga+dapat+disimpulkan+bahwa+account%0D%0Areceivable+turnover+berpengaruh+positif+dan+signifikan+terhadap+ROI%3B+(4)+Hasil%0D%0Astatistik+current+ratio+diketahui+bahwa+nilai+t+hitung+bernilai+sebesar+-3%2C790+dan%0D%0Anilai+signifikansi+sebesar+0%2C001+lebih+kecil+dari+toleransi+kesalahan+%CE%B1+%3D+0%2C05%2C%0D%0Asehingga+current+ratio+berpengaruh+negatif+dan+signifikan+terhadap+ROI%3B+(5)+Hasil%0D%0Astatistik+long+term+debt+to+equity+ratio+diketahui+bahwa+nilai+t+hitung+bernilai%0D%0Asebesar+-3%2C465+dan+sebesar+0%2C002+lebih+kecil+dari+toleransi+kesalahan+%CE%B1+%3D+0%2C05%2C%0D%0Asehingga+long+term+debt+to+equity+ratio+berpengaruh+negatif+dan+signifikan%0D%0Aterhadap+ROI%3B+(6)+Hasil+penelitian+semua+ukuran+variabel+independen+working%0D%0Acapital+turnover%2C+Inventory+turnover+ratio%2C+account+receivable+turnover%2C+current%0D%0Aratio%2C+dan+long+term+debt+to+equity+ratio)+secara+simultan+mempengaruhi+variabel%0D%0Adependen+(return+on+investment)+dibuktikan+melalui+F+hitung+28%2C003+lebih+besar%0D%0Adari+F+tabel+yaitu+2%2C47+(28%2C003+%3E+2%2C47+)+dengan+signifikansi+sebesar+0%2C000.+Hasil%0D%0Auji+Adjusted+R2+pada+penelitian+ini+diperoleh+nilai+sebesar+0%2C813+menunjukkan%0D%0Abahwa+variabel+independen+working+capital+turnover%2C+inventory+turnover+ratio%2C%0D%0Aaccount+receivable+turnover%2C+current+rasio%2C+dan+long+term+debt+to+equity+ratio%0D%0Amampu+menjelaskan+variabel+dependen+yaitu+return+on+investment+sebesar%0D%0A81%2C3%25%2C+sedangkan+sisanya+sebesar+18%2C7%25+dijelaskan+oleh+variabel+lain+yang+tidak%0D%0Aditeliti+dalam+penelitian+ini.%0D%0AKata+kunci%3A+Working+capital+turnover%2C+inventory+turnover+ratio%2C+account%0D%0Areceivable+turnover%2C+current+rasio%2C+long+term+debt+to+equity+ratio+dan+return+on%0D%0Ainvestment%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+research+to+know+the+effect+of+working+capital+turnover%2C+inventory+turnover%0D%0Aratio%2C+account+receivable+turnover%2C+current+ratio+and+long+term+debt+to+equity%0D%0Aratio+partially+and+simultaneously+to+return+on+investment+of+cigarette+subcompany%0D%0Alisted+in+Indonesia+Stock+Exchange.+The+study+population+includes+all%0D%0Acigarette+sub-companies+listed+on+the+Indonesia+Stock+Exchange+2009-2016%0D%0Aperiod.+The+sample+used+the+census+method+or+used+all+the+cigarette+subcompanies%0D%0Alisted+on+the+Indonesia+Stock+Exchange.+The+type+of+data+used+is%0D%0Asecondary+data+obtained+from+the+annual+financial+statements+of+companies+going%0D%0Apublic+on+the+Indonesia+Stock+Exchange.+Data+analysis+method+used+is+multiple%0D%0Alinear+regression+analysis.%0D%0AThe+result+of+this+research+shows+that%3A+(1)+The+working+capital+turnover+statistic+is%0D%0Aknown+that+the+value+of+t+arithmetic+is+3.268+and+the+significance+value+is+0%2C003%0D%0Aless+than+fault+tolerance+%CE%B1+%3D+0%2C05%2C+so+that+working+capital+turnover+has+positive%0D%0Aand+significant+effect+to+ROI%3B+(2)+The+probability+value+of+inventory+turnover+ratio%0D%0Aof+0.066+is+greater+than+the+expected+sigifikansi+level+(0.066+%3E+0.05)+indicating%0D%0Athat+the+inventory+turnover+ratio+variable+has+no+significant+effect+on+ROI%3B+(3)+The%0D%0Aresult+of+account+receivable+turnover+statistic+is+known+that+the+value+of+t%0D%0Aarithmetic+is+4.742+and+0.000+is+less+than+fault+tolerance+%CE%B1+%3D+0%2C05%2C+so+it+can+be%0D%0Aconcluded+that+receivable+turnover+account+has+positive+and+significant+effect+to%0D%0AROI%3B+(4)+The+result+of+current+ratio+statistic+is+known+that+the+value+of+t+arithmetic%0D%0Ais+valued+at+-3%2C790+and+the+significance+value+of+0%2C001+is+smaller+than+fault%0D%0Atolerance+%CE%B1+%3D+0%2C05%2C+so+the+current+ratio+has+negative+and+significant+effect+to+ROI%3B%0D%0A(5)+The+result+of+long+term+debt+to+equity+ratio+is+known+that+the+value+of+t%0D%0Aarithmetic+value+is+-3%2C465+and+0%2C002+is+smaller+than+fault+tolerance+%CE%B1+%3D+0%2C05%2C+so%0D%0Along+term+debt+to+equity+ratio+has+negative+and+significant+effect+to+ROI%3B+(6)+The%0D%0Aresults+of+all+measures+of+independent+variables+of+working+capital+turnover%2C%0D%0AInventory+turnover+ratio%2C+account+receivable+turnover%2C+current+ratio%2C+and+long%0D%0Aterm+debt+to+equity+ratio)+simultaneously+affect+the+dependent+variable+(return+on%0D%0Ainvestment)+is+proven+through+F+count+28%2C003+greater+than+F+table+is+2.47%0D%0A(28.003%3E+2.47)+with+a+significance+of+0.000.+Adjusted+R2+test+results+in+this+study%0D%0Aobtained+value+of+0.813+indicates+that+the+independent+variable+working+capital%0D%0Aturnover%2C+inventory+turnover+ratio%2C+account+receivable+turnover%2C+current+ratio%2C+and%0D%0Along+term+debt+to+equity+ratio+able+to+explain+the+dependent+variable+that+is+return%0D%0Aon+investment+of+81.3%25+%2C+While+the+rest+of+18%2C7%25+is+explained+by+other+variable%0D%0Anot+examined+in+this+research.%0D%0AKeywords%3A+Working+capital+turnover%2C+inventory+turnover+ratio%2C+account+receivable%0D%0Aturnover%2C+current+ratio%2C+long+term+debt+to+equity+ratio+and+return+on+investment.%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-07-14&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F27469%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F27469%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F27469%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Ririn+Andriani+Simarmata%2C+1311011140++(2017)+PENGARUH+PERPUTARAN+MODAL+KERJA%2C+INVENTORY+TURNOVER+RATIO%2C+ACCOUNT+RECEIVABLE+TURNOVER%2C+CURRENT+RATIO+DAN+LONG+TERM+DEBT+TO+EQUITY+RATIO+TERHADAP+LABA+PADA+PERUSAHAAN+SUB+SEKTOR+ROKOK+YANG+LISTING+DI+BURSA+EFEK+INDONESIA+(BEI)+TAHUN+2009-2016.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F27469%2F