PENGARUH MANAJEMEN MODAL KERJA DAN LEVERAGE TERHADAP GROSS PROFIT MARGIN PADA PERUSAHAAN KONTRUKSI BANGUNAN PERIODE 2012 – 2016 YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The study aims to examine the effect of Number of Days Account Receivable, Number of Days Inventory, Number of Days Account Payable, Cash Conversion Cycle and Dept to Total Assets to Gross Profit Margin to contruction sub sector companies which is listed on the Indonesian securities exchange period 2012 – 2016. The data were tested using the program Statistical Package for the Social Sciences (SPSS) versi 20.0. Dependent variable in this research is Gross Profit Margin and independent variable  Number of Days Account Receivable, Number of Days Inventory, Number of Days Account Payable, Cash Conversion Cycle and Dept to Total Assets. The analysis method used is multiple linear regression analysis. The result of this study indicate that variables Number of Days Inventory, Number of Days Account Payable, Cash Conversion Cycle and Dept to Total Assets there is an influence on Gross Profit Margin. For futher research it is desirable to use a combination with other independent variables, using a period of more than 5 years in order to obtain more accurate results.