Abstract:
This research is to explain the relationship working capital turnover and inventory
turnover on the level of profitability of property companies and real estate as well
as how big the effect of working capital turnover and inventory turnover on the
profitability of the company. The purpose of this study was to determine the
effect the relationship between working capital turnover and inventory turnover
on profitability (ROI) companies. Sample collection technique using purposive
sampling method. Analysis of data using multiple linear regression. This study
tested with multiple regression analysis, t-test, and test the coefficient of
determination. Data used in this research is secondary data by using the financial
statements in the Indonesia Stock Exchange on 47 samples of company property
and real estate period 2009 to 2013. The results of this study and discussion, it
can be concluded that the working capital management with working capital
turnover indicator negative influence on profitability while inventory turnover
indicators positive effect on the profitability of the company property and real
estate 2009-2013 period.
