| dc.description.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). | en_US |
