摘要：This research check about influence of change of working capital to change of profitability,where profitability proxied entrust in the form of some profitability ratio for example: GPM,OPM,NPM,ROI and ROE. Purpose is performed this research to test influence of change of working capital to change of profitability from 50 manufacturing business which enlist in BEJ. Result of research indicate that statistically change of working capital have an effect on to change of profitability,where from ratios representing proxy of the profitability which really influenced by MK is GPM and OPM. This Matter is proved with t of count obtained for the GPM and OPM were 2,340 (bigger than t of tables) or pursuant to its probability is obtained by p-value for the GPM and OPM were 0,021 (smaller than 0,05).
