1 PENGARUH LIKUIDITAS DAN EFFISIENSI MODAL KERJA TERHADAP PROFITABILITAS PADA PT BPR SINAR DANA BUANA SIDOARJO Budi Prasetyo Abstract Analysis able to be used to assess efficiency management of working capital is ratio analysis. Ratio analysis basically do not only good for Bank intern side, but also to outside. With ratio analysis will be got a[n information about weakness and strength faced by Bank finansial area. Starting from the idea above, hence in this compilation of writer take title : "INFLUENCE LIKUIDITAS AND EFFISIENSI WORKING CAPITAL TO PROFITABILITY AT PT SINAR DANA BUANA SIDOARJO ". As for result of from this research is: 1. Result of assessment of Likuiditas / Current Ratio of ratio cuurent in the year 2004 equal to 56,95 %, year 2005 equal to 47,85 %, year 2006 equal to 84,65 %, year 2007 equal to 56,86 %, year 2008 equal to 55,89 %, year 2009 equal to 51,87 % and year 2010 equal to 95,28 2. Result of assessment of Working capital / Total Debt To of Assets Ratio obtained by ratio cuurent in the year 2004 equal to 383,5 %, year 2005 equal to 400 %, year 2006 equal to 477,9 %, year 2007 equal to 668 %, year 2008 equal to 340,7 %, year 2009 equal to 679 % and year 2010 equal to 80,20 3. Result of assessment of Profitability / Net Profit margin obtained by ratio cuurent in the year 2004 equal to 402,7 %, year 2005 equal to 64,1 %, year 2006 equal to 212 %, year 2007 equal to 37,7 %, year 2008 equal to 55,5 %, year 2009 equal to 61,7 % and year 2010 equal to 21,3 % 4. Value correlation coefficient (R) is 0,983 or come near 1. Its meaning there are unidirectional strong relation between free variable which cover Likuiditas (X1) and working capital effisiensi (X2) with variable tied that is profitability (Y). Percentage of free variable influence to variable tied posed at by simultan determinasi coefficient (R squared) is equal to 0,966 or 96,6%. Matter this means that fluctuateing variable him tied that is profitability (Y) influenced by free variable that is Likuiditas (X1) and working capital effisiensi (X2) equal to 96,6 %. While the rest equal to 3,4% influenced by other variable outside this research 5. From result of calculation in the reality assess t-calculate for the X1 of equal to 13,240, for the X2 of equal to 10,324. Value of is tables of equal to 2,1318 meaning by partial hypothesis accepted that Likuiditas variable (X1) And working capital effisiensi ( X2) have an effect on to profitability storey level (Y) 6. From result of calculation in the reality assess F- value calculate > f value - tables of where, 97,50 > 6,6443 meaning together hypothesis accepted that likuiditas variable (X1) and working capital effisiensi (X2) have an effect on to profitability storey level (Y).