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PENGARUH PERPUTARAN PERSEDIAAN TERHADAP LABA OPERASIONAL PADA PT. MATAHARI DEPARTMENT STORE TBK YANG TERDAFTAR PADA BURSA EFEK INDONESIA

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ABSTRACT EFFECT OF INVENTORY TURNOVER FOR OPERATING PROFIT AT PT. MATAHARI DEPARTMENT STORE Tbk LISTED IN INDONESIA STOCK EXCHANGE Written by: Hanna Maria Putri Tampubolon NIM: 1332027 This study was conduct to determine how the effect of inventory turnover for operating profit at PT. Matahari Department Store Tbk listed in Indonesian Stock Exchange. This research used quantitative method. This study used secondary data there was obtained from the company's annual financial statements which had been audited. The sample used in this research taken from PT. Matahari Department Store Tbk in 2010-2015. The Testing of data used correlation coefficient analysis, hypothesis testing and coefficient of determination. The results of the analysis of correlation coefficients obtained were (-0713), this shown that there was a low correlation between the inventory turnover against operating profit. Additionally in hypothesis testing also showed that the effect was not significant between inventory turnover to which the operating profit t-test (-2032) < t-table (2776). The results obtained in the coefficient of determination that r2 = 0.508 or 50.8%,mean that inventory turnover influenced by 50.8% of operating profit, while 49.2% depending by other factor excluded of this research. Keywords: Inventory Turnover, Operating Profit and Retail Company.