PENGARUH MODAL KERJA TERHADAP PROFITABILITAS DI RUMAH SAKIT HERNA MEDAN

Abstract

With good working capital management, it automatically affects the level of profitability of the company. RSU Herna Medan is
a company engaged in health. Given the importance of working capital for the company, Herna Medan General Hospital
requires the effective, efficient and productive use of working capital to increase the company's profits. The formulation of the
problem in this study is "Whether working capital affects profitability in Herna Medan Hospital". From the formulation, the
hypothesis in this study is "Working Capital affects profitability in RSU Herna Medan". The population in this study is Herna
Medan General Hospital which is located at Jl. Mojopahit No.118A Medan with a 5-year sample consisting of free variables
namely working capital ratio (X) and profitability-bound variable (Y). To analyze the data used the Simple Linear Regression
Method with the help of SPSS (Statistical Product and Service Solution) version 18. From the results of research and
discussion it was concluded that the working capital of Herna Medan Hospital from 2009-2013 experienced an increase and
decrease from period to period and profitability from 2009-2013. The Simple Linear Regression Equation obtained is Y =
269.365 + 0.611X. That is, working capital has no effect on the profitability of Herna Medan Hospital. This is evident from the
correlation value (r) of 0.005. This means that working capital has a very low relationship to profitability in RSU Herna Medan
and the amount of Working Capital contribution to profitability of 0.5% and the remaining 95% is influenced by other factors
such as solvency and liquidity. Advice given to companies and other researchers as information material should the
company further increase working capital, so that operational activities can run more smoothly again. To get more accurate
results of analysis, other researchers must multiply the sample of research and variables analyzed.