Emulation which progressively tighten in globalization clain, every company to increase efectifity and efficiency by exlpoiting and control resource. In this time a lot of company have the difficulty get working capital. But, PT.Ultrajaya Milk Industry And Trading Company Tbk. did not experience of that matter. Pursuant to opinion above, writer try to do research at PT. Ultrajaya Milk Industry And Trading Company Tbk. which writed in examination with tiltle :"Influence of working Capital To Return On Investment (ROI) at PT. Ultrajaya Milk Industry And Trading Company Tbk.". In this research, limited only about solution of problem of working capital, Return On Investment (ROI), and influence of working capital to Return On Investment (ROI). The purposive of this research is to know about working capital, Return On Investment (ROI), and influence of working capital to Return On Investment (ROI) at PT.Ultrajaya Milk Industry And Trading Company Tbk. The object research from this research is working capital And Return On Investment (ROI) from financial statement of PT.Ultrajaya Milk Industry And Trading Company Tbk. start year 2002-2006. Used by variable is working capital as independent variable and Return On Investment (ROI) as the dependent variable. The method is descriptive analysis. Hypothesis examination use analyse normality, analyse simple regression, analyse simpel corelassion, coefficient determiantion and t-student test with storey level segnificant 0.05 (5%). Pursuant to research result, indicating that influennce of working capital to Return On Investment (ROI) at PT.Ultrajaya Milk Industry And Trading Company Tbk is normal distribution, the relation of correlation is very strong instruct, the regression is contrary, meaning of that is when gross working capital go up, Return On Investment (ROI) will descent, and Kd=89.9% the meaning is working capital influence Return On Investment (ROI) about 89.9% , the rest of equal to 10.1% influenced by other factor that is earning after tax and fixed assets. The last test is test t and got by t account > t table and the conclusion is working capital have an effect to Return On Investment (ROI) at PT.Ultrajaya Milk Industry And Trading Company Tbk.

Emulation which progressively tighten in globalization clain, every company to increase efectifity and efficiency by exlpoiting and control resource. In this time a lot of company have the difficulty get working capital. But, PT.Ultrajaya Milk Industry And Trading Company Tbk. did not experience of that matter. Pursuant to opinion above, writer try to do research at PT. Ultrajaya Milk Industry And Trading Company Tbk. which writed in examination with tiltle :"Influence of working Capital To Return On Investment (ROI) at PT. Ultrajaya Milk Industry And Trading Company Tbk.". In this research, limited only about solution of problem of working capital, Return On Investment (ROI), and influence of working capital to Return On Investment (ROI). The purposive of this research is to know about working capital, Return On Investment (ROI), and influence of working capital to Return On Investment (ROI) at PT.Ultrajaya Milk Industry And Trading Company Tbk. The object research from this research is working capital And Return On Investment (ROI) from financial statement of PT.Ultrajaya Milk Industry And Trading Company Tbk. start year 2002-2006. Used by variable is working capital as independent variable and Return On Investment (ROI) as the dependent variable. The method is descriptive analysis. Hypothesis examination use analyse normality, analyse simple regression, analyse simpel corelassion, coefficient determiantion and t-student test with storey level segnificant 0.05 (5%). Pursuant to research result, indicating that influennce of working capital to Return On Investment (ROI) at PT.Ultrajaya Milk Industry And Trading Company Tbk is normal distribution, the relation of correlation is very strong instruct, the regression is contrary, meaning of that is when gross working capital go up, Return On Investment (ROI) will descent, and Kd=89.9% the meaning is working capital influence Return On Investment (ROI) about 89.9% , the rest of equal to 10.1% influenced by other factor that is earning after tax and fixed assets. The last test is test t and got by t account > t table and the conclusion is working capital have an effect to Return On Investment (ROI) at PT.Ultrajaya Milk Industry And Trading Company Tbk.

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