PENGARUH MODAL KERJA BRUTO TERHADAP TINGKAT RETURN ON INVESTMENT (ROI) PADA PT. KERETA API (PERSERO) BANDUNG

Gross working capital to play an important part in to defend lifecycle and

company fluently business. But only having gross working capital won’t

guarantee company work without well management against its gross working

capital. In fact, a company is built to get profit as higher as possible so

company’s growth it down. But high profit is not measurement that company has

work efficiently. Rate of efficiency will be indicated if return on investment is

counted. High return on investment (ROI) is able to be true by well managing

working capital.

Intention of this research is to know growth of gross working capital at

PT. Kereta Api (PERSERO), growth of return on investment (ROI) at PT. Kereta

Api (PERSERO), and influence of gross working capital to return on investment

(ROI) at PT. Kereta Api (PERSERO).

The method that used in this research is descriptive quantitative method,

where this method divided into descriptive method and quantitative. Which is data

in the form of number. So it can describe a lot more that related with formula that

based from financial report.

According to counting managed data, it got correlation of the coefficient

(r) as 0,976, so there is a strong link between gross working capital and return on

investment (ROI). based on counting determination of the coefficient, its shown

that the influence of gross working capital against return on investment (ROI) is

95,2% while the rest 4,8% was influenced by other factors.