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PENGARUH PERPUTARAN AKTIVA TERHADAP LABA BERSIH PERUSAHAAN PT. JASAMEDIKA SARANATAMA

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ABSTRACT EFFECT OF ASSET TURNOVER TO NET INCOME ON JASAMEDIKA SARANATAMA By: MERPIN PRIMA ARITONANG The purpose of this study to determine how the asset turnover and net profit at PT. Jasamedika Saranatama. The method used by the authors in this study is descriptive, ie examined by collecting data and in accordance with the actual state of the company and analyze the state of the company based on the facts. While the methods for collecting the data used by the author is the study documentation company. Data obtained from the documentation in the form of financial statements. For asset turnover during 2007 to 2013 fluctuated (sometimes ride sometimes down). For most high asset turnover occurred in 2012 with the asset turnover and asset turnover 1.019761 lowest occurred in 2009 with the asset turnover 0.144886. The net income for the year 2007 to 2013 does not necessarily increased but also decreased. Where the highest net profit in 2013 amounted to Rp 3,749,735,196 occurred while the lowest net income in 2009 of Rp -405 951 591. From the results of research by the author, it is known that the linear regression equation Y = -958 723 344 + 4206312121 X where there will be a change in asset turnover amounted to -958 723 344. Based on the analysis of correlation r = 0.956, which means the influence of a very strong and positive relationship between asset turnover and net profit. Based on the hypothesis test is known t table = 2.015 and t = 7.294, it is known t count> t table so Ho is rejected and Ha accepted, which means that there is significant relationship between asset turnover and net profit. Subsequent determination coefficient = 91.77% indicates that net income is affected by changes in asset turnover amounted to 91.77%. While the remaining 8.23% are influenced by factors beyond the study.