| dc.description.abstract | The purpose of this study is to investigate the influence of the working capital efficiency ratio toward profitability. The working capital efficiency ratios used in this study are a current ratio, a receivable turnover, and a net working capital turnover. On the other hand, corporate profitability used in this study is measured by return on assets (ROA). This research is conducted as the case study in a company, namely CV. Tools Box. The data are the monthly financial reports from January 2008 until December 2009. For data analysis, the researcher used a multiple regression analysis, t-test, F-test, coefficient of determination, partial correlation, and classical assumptions. The result of this study indicates that only partially net working capital turnover has a significant effect on ROA. In Addition, the current ratio, receivable turnover, and net working capital turnover simultaneously has a significant effect on ROA. | en_US |
