PENGARUH PERPUTARAN MODAL KERJA, LIKUIDITAS, DAN LEVERAGE TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING

This study aimed to examine the effect of working capital turnover, liquidity, and leverage with firm size as a moderating variable on manufacturing companies listed in Indonesia Stock Exchange (BEI). The research sample is selected using purposive sampling method and obtained as many as 69 sample of manufacturing companies during 2012-2014 period. The research data was obtained from the published financial reports of website www.idx.co.id. Research data analysis techniques using multiple linier regression with moderated regression analysis for test advisability moderating variable using program SPSS 21 for windows. The results found that working capital turnover and liquidity do not have a significant effect on profitability, whereas leverage has a significant effect on profitability. For moderate variable, firm size can only be moderating the influence between liquidity on profitability, whereas firm size can not moderating the influence between working capital turnover on profitability and firm size can not moderating the influence between leverage on profitability. Key words: working capital turnover, liquidity, leverage, firm size, profitability