DAFTAR TABEL No. Tabel
Judul Halaman
2.1 Tinjauan Penelitian Terdahulu
20
3.1 Sampel Penelitian
28 3.2
Defenisi Operasional Variabel 30
3.3 Pengambilan Keputusan Ada tidaknya Autokorelasi
33 3.4
Jadwal Penelitian 36
4.1 Descriptive Statistics
38 4.2
Hasil Uji Normalitas . 41
4.3 Hasil Uji Multikolinieritas
45 4.4
Hasil Uji Autokorelasi 48
4.5 Hasil Analisis Regresi
49 4.6
Hasil Uji t 51
4.7 Hasil Uji F
54
Universitas Sumatera Utara
DAFTAR GAMBAR No. Gambar
Judul Halaman
2.1 Kerangka Konseptual
23 4.1
Histogram 42
4.2 Normal P-Plot Regression
43 4.3
Scatterplot 47
Universitas Sumatera Utara
DAFTAR LAMPIRAN No. Lampiran
Judul Halaman
1 Daftar Populasi Perusahaan yang Memenuhi Kritera
62 2
Data Variabel sebelum transformasi 63
3 Data Variabel setelah transformasi
65 4
Output Statistik Deskriptif 67
5 Output Uji Normalitas
67 6
Output Uji Multikolinearitas 70
7 Output Uji Heteroskedastisitas
70 8
Output Uji Autokorelasi 71
9 Hasil Analisis Regresi
71 10
Hasil Uji Hipotesis uji t 72
11 Hasil Uji Hipotesis Uji F
72 12
Tabel t 73
13 Tabel F
74
Universitas Sumatera Utara
ABSTRACT THE EFFECT OF WORKING CAPITAL TURN OVER AND LIQUIDITY ON
PROFITABILITY IN PHARMACEUTICAL COMPANIES LISTED ON INDONESIA STOCKS EXCHANGE
The objectives of this research is to know the influence of independent variables capital working turnover, liquidity, either partially or simultaneously
toward profitability in pharmaceutical firm on Indonesia Stocks Exchange during 2007 to 20011.
This research uses quantitative approach with causal type, with 9 pharmaceutical firms listed in Indonesia Stocks Exchange, so that got 45 samples.
The sample selection using purposive sampling method. This research utilizes external data, those are taken from the website
www.idx.co.id . Data which have
already collected are processed with classic assumption test before hypothesis test. The statistic method that’s used in multiple regresioan analyze.
The result of the research shows that the management of working capital partially has negative influence and significant to profitability and it can see from
t-value t-table 0.394 2,0141 with significancy 0.696 bigger than 0,05. Current ratio CR is influence and significant to profitability, and it can see from
t-value t-table 4,343 2,0141 with significancy 0,000 0,05. The result of f- test shows that f-value f-table 19.130 2,449 with significancy 0.000 0,05.
From the result of f-test we can conclude that management of working capital and liquidity is influence to profitability.
Keywords : working capital turnover, current ratio and return on asset.
Universitas Sumatera Utara
BAB I PENDAHULUAN