PENGARUH EFEKTIFITAS PENGELOLAAN MODAL KERJA DAN AKTIVA TETAP TERHADAP NET PROFIT MARGIN

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Date
2015-12
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Publisher
Jurnal Riset Bisnis dan Investasi, Jurusan Administrasi Niaga Politeknik Negeri Bandung
Abstract
Working capital and fuced assets is an important component in the internal aspects of a company, with an investment in working capital and fuced assets expected the company is able to obtain the maximum level of profitability. This study aims to determine the extent to which mengaruh effectiveness of working capital and the effectiveness of fuced assets to Net Profit Margin. From the test results simultaneously using the F test, it can be concluded that the efectiveness of the management of working capital andfixed assets Net efect on profit margins. From the results of the partial testing using t test, for the dependent variable is the net profit margin then it can be concluded that the efectiveness of the management of working capital is not partial effect on the profit margin ratio and effectiveness of the management of fuced assets partial efect on the profit margin ratio.
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Keywords
Working Capital, Fixed Assets, Profit Margin
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