Analisis Perputaran Modal Kerja Terhadap Profitabilitas pada CV. Grand Maximum Seafood Restaurant di Jalan Merak Jingga NO 2D Medan

Abstract

Therestaurant business is a business that is highly sought after by the owners of capital, because owners of capital think that in business the cash turnover restaurant run smoothly. This business also gives services in terms of the provision of meeting rooms, ballroom, and karoke to a capacity crowd. The increasing capital turnover will lead to better capital efficiency, which will then increase the profitability of a business. The bigger the funds in an attempt to spin then it will be more effective use of those funds in the course of business will certainly increase the profitability of the business. The purpose of the research is to find out and analyze the effect of rotation of the working capital that consists of cash turnover, accounts receivable turnover inventory turnover and profitability on the CV. Grand Maximum Seafood Restaurant at Jalan Putri Merak Jingga No. 2D Medan. The research methodology used is descriptive analysis method and the method of statistical analysis. The Data used are secondary data. This research

uses research data for 2 years. Hypothesis testing is done using the t-test and F- test, with the level of significance (α) 5%. Analyse data using the software SPSS

statistical data processing namely 17.00 for windows. Turnover cash, accounts receivable and Inventory Turnover does not have significant influence are jointly against the level of ROI on CV. Grand Maximum Seafood Restaurant. Inventory Turnover , Receivable Turnover,and Cash Turnove does not have significant influence on partial against of ROI on CV. Grand Maximum Seafood Restaurant. This can be seen through testing the significance of individual parameters (t-test).