Abstract:
This study aimed to determine the effect of working capital manajemen on
independence of profitability. The method used is regression analysis to compare
the three variables is average collection period, inventory turnover in days, dan
average payment period (independent variable) with the independence of
profitability/ROI (dependent variable). Using a sample of 12 property and real
estate companies, this study was able to prove that the working capital
management significantly negative effect on profitability (ROI).
