PENGARUH PERPUTARAN MODAL KERJA DAN TINGKAT PENGEMBALIAN ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN BISNIS ELEKTRONIK DAN FURNITUR (Studi Kasus PT. Interyasa Homindo Medan)
DOI:
https://doi.org/10.46576/bn.v4i2.1700Abstrak
ABSTRACT
The formulation of the problem in this study is whether there is an effect of working capital
turnover and the rate of return on assets simultaneously on the performance of the company PT.
Interyasa Homindo Medan ?. The research objective is to determine the working capital turnover
partially affects the performance of the company PT. Interyasa Homindo Medan, to determine the
accounts receivable turnover partially affect the company performance of PT. Interyasa Homindo
Medan and to determine the turnover of working capital and accounts receivable turnover
simultaneously affect the performance of the company PT. Interyasa Homindo Medan. The
research used data collection techniques, namely documentation study. The data analysis
techniques are multiple regression analysis method, t test, F test and determination test. Based on
data analysis and discussion in the study, the answers to the problem formulation were obtained,
namely that there was an effect of working capital turnover on company performance. PT.
Interyasa Homindo Medan. Based on data analysis and discussion in the study, the answers to the
problem formulation are obtained, namely there is an effect of partial return on assets on company
performance at PT. Interyasa Homindo Medan. The coefficient of determination test results based
on the model summary table shows that there is an effect of working capital turnover and the rate
of return on assets simultaneously on the performance of the company PT. Interyasa Homindo
Medan.
Keywords: Working Capital Turnover, Rate of Return on Assets and Company Performance






