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PENGARUH PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT. JSG INTERNATIONAL TAHUN 2015-2017

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ABSTRACT THE EFFECT OF INVENTORY TURNOVER AND RECEIVABLE TURNOVER ON PROFITABILITY AT PT. JSG INTERNATIONAL IN 2015-2017 Writen by: Ulysses Randolph Hutagalung NIM: 1532054 This research was conducted to determine the effect of inventory turnover and accounts receivable turnover on profitability at PT. JSG International. This research was conducted using a descriptive method where data was obtained through actual conditions, processed, analyzed, and then concluded. The data used are secondary data where data is taken on the company according to the procedure and then the data is processed using Pearson product moment, namely analysis of multiple correlation coefficient, f significance test, the coefficient of determination and simple regression analysis. inventory turnover and receivable turnover to profitability at PT. JSG International runs well. Based on statistical analysis, it is known that the correlation coefficient of correlation r = 0, 649 this number shows there is a positive and strong influence between variables X (inventory turnover and accounts receivable turnover) to variable Y (profitability). Significance test f count> f table is 12,034> 3.28 there is significant influence between inventory turnover and the receivable turnover on profitability. The calculation of determination coefficient (Kd) is a variable contribution that is 42.2% thus it can be concluded that there is a significant effect between inventory turnover and the receivable turnover on profitability at PT. JSG International. Keywords: inventory turnover, receivable turnover, profitability, net profit margin