Detail Inovasi Perguruan Tinggi


Tema: Manajemen Keuangan
Judul: ANALISIS PERPUTARAN MODAL KERJA DAN PERPUTARAN TOTAL ASET TERHADAP BASIC EARNING POWER (BEP)
Perguruan Tinggi: Sekolah Tinggi Ilmu Ekonomi Kesatuan
Jenis/sdm: dosen/0429106501

Tahun: 2017

Working capital in a company is very important because it pays the company’s
all current liabilities, its sources can be derived from the results of the company's
operations and sales profits. The higher working capital
turnover, the smaller funds
that are embedded in working capital to achieve sales, thus showing that the company is
efficient in the use of working capital. Basic earning power describes the company's
effectiveness in utilizing all sources of funds, which
shows the economic profitability of
the company. The purpose of this study was to determine and analyze whether or not
there are relationships between working capital turnover and asset turnover total of the
basic earning power. The study was conducted at
PT Indofood Sukses Makmur, Tbk and
PT Mayora Indah Tbk. using the simultaneous linear regression analysis as the tool for
the analytical method. The research resulted that for the case of PT Indofood Sukses
Makmur there is a significant relationship betwe
en working capital turnover and total
asset turnover on the basic earning power. As for PT Mayora Indah Tbk. author did not
find a relationship between working capital turnover and total asset turnover total on
the basic earning power due the result of SPS
S being not significant.