STUDI EMPIRIS PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PADA CV. HAIKAL LUMAJANG

This study includes the effect of working capital turnover, the effect of cash turnover and the effect of inventory turnover in a company that impacts on the profitability of a company. In this study the authors used the hypothesis testing method. This research was conducted to analyze the effect of working capital on company profitability. This study is a quantitative study (data of numerical type. This research was carried out at the Haikal CV located at Sumbersuko Gang Wonorejo, Kaliwungu District, Lumajang Regency. The results of multiple linear regression testing on the effect of Working Capital Turnover on Profitability show a significant positive effect. This proves that the higher the Working Capital Turnover will increase profitability. The results of multiple linear regression testing on the influence of Cash Turnover on Profitability showed no significant effect. This proves that the higher the Cash Turnover, the profitability will not change. The results of multiple linear regression testing on the effect of Inventory Turnover on Profitability showed no significant effect. This proves that the higher the Inventory Turnover, the profitability will not change.