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PENGARUH PERUBAHAN TINGKAT PERPUTARAN PERSEDIAAN TERHADAP PERUBAHAN LABA KOTOR PADA PT. PAN BROTHER TBK DAN PT.RODAVIVATEX TBK

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ABSTRACT INFLUENCE OF DIFFERENCE LEVEL OF DIFFERENCES AGAINST AMENDMENT OF PROFITS GROSS ON PT. PAN BROTHERS TBK AND PT. RODAVIVATEX By: Norton Adiarto Lumban Raja NIM: 1232063 This research was approved to know the change of inventory turnover rate and change of gross profit and to know how effect of change of inventory turnover to change of gross profit at PT. Pan Brothers Tbk and at PT. Rodavivatex Tbk. The method used in this research was descriptive method and data collected was data of financial statements on inventory turnover and gross profit year 2006-2014. Data processed by the author and taken conclusions. Data collection was done by taking data written financial statements from the stock exchange Indonesia. And data management use statistic, with correlation coefficient analysis, t test to know whether hypothesis rejected or accepted, coefficient of determination to know relation between two variable, and linear regression analysis. The number of changes in inventory turnover rate at PT. Pan Brother Tbk during 2006 to 2014 fluctuate or fluctuate. And obtained a decrease by the amount of 0.768 and gross profit of 0.174. Change of inventory turnover rate at PT. Rodavivatex Tbk during 2006 to 2014 amounted to 0.321 and total gross profit of 2,675. From the analysis conducted at PT. Pan Brother was change in inventory turnover rate always followed by a change in gross profit. And at PT. Rodavivatex there was change in gross profit that always follows changes in inventory turnover rate. And show that there was influence between both variables studied. Keywords: Inventory Turnover Rate Change, Gross Profit Change.