PENGARUH PENGELOLAAN MODAL KERJA TERHADAP MARGIN LABA KOTOR PADA PT. ASTRA INTERNASIONAL TBK.

To take care of quality of product yielded by PT Astra Internasional Tbk according to desire of consumer the always is exeeded, hence PT Astra Internasional Tbk does innovation of newest products. Implementation to result of the innovation hence one of effort that need to be done is management of good Working capital that company can run at ease and can increase gross profit margin. Based on the thing, writer interests to give headline at this research that is: "The Influence of Working Capital Management On Gross Profit Margin at PT. Astra Internasional Tbk". In this research, limited only at solution of problem of Working capital management, gross profit margin, and the influence of Working capital management on gross profit margin. This research object is influence of Working capital management and gross profit margin from financial statements PT. Astra Internasional Tbk. Starts the year 2001 - 2005. method applied is analysing descriptive.

Variable applied is management of Working capital as independent variable and gross profit margin as dependent variables. For strength the influence of Working capital management on gross profit margin is done by testing of statistic which result of of normal distribution, correlation 0,0128, regression equal to Y = 23,731 - 0,080X and kd = 1,6% the last, tested t and gotten by management conclusion of Working capital has influence that is is not signifikan on gross profit margin at PT. Astra Internasional Tbk.