@thesis{thesis,
		author={Novitasari  Ayu Bungah},
		title ={Analisis pengaruh perputaran modal kerja, 
perputsrsn piutang, perputaran persediaan
terhadap profitabilitas pada perusahaan manufaktu
 yang terdaftar di BEI},
		year={2018},
		url={http://erepository.uwks.ac.id/711/},
		abstract={To gain maximum profit, every management of company have to be able to manage and develop the company in according to the strategies. Accounts receivable turnover and inventory turnover are elements of current assets that continue to experience a turnaround. The turnover of working capital is very important to improve the company's ability in gaining profit, because the higher the turnover of working capital then the profits to be gained by the larger company. This study examines the effect of working capital turnover, receivable turnover, inventory turnover on profitability at manufacturing companies listed on the BEI. Samples are taken based on certain criteria or purposive sampling. The method of this study is using statistical test with multiple linear regression and classical assumption test using SPSS.
The results of this study prove that: 1) there is a significant influence between turnover of working capital to profitability, 2) there is no significant effect between receivable turnover to profitability, 3) there is a significant influence between inventory turnover to profitability, 4) There is a significant influence simultaneously between rotational working capital, receivable turnover, inventory turnover on profitability.

Keywords : Working Capital Turnover, Receivable Turnover, Inventory Turnover, Profitability.}
		}