Tia Listiani
Dosen Jurusan Akuntansi STIE Trianandra Jakarta
ABSTRACT
The objective of the study is to find out of Influences Working Capital toward
Profitability. The study was conducted at PT Asuransi Jiwa Manulife Indonesia by using
survey method with a sample of Financial Report from 2010-2013 using Saturated Sample.
The study reveal that there is positive influences Working Capital toward Profitability.
The finding also leads to implication that sales of can be improved by escalating Working
Capital.
The coefficient analysis is obtained that the analisys product moment about this means
that there is very significant and positive influences Working Capital toward Profitability.
The determinant coefficient is 0,754. It means that 75.4 % influenced by Working
Capital and 26.4% influence by other factor.
Keywords ; Working Capital, Profitability