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PENGARUH PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP LABA BERSIH PADA PT PINDAD (PERSERO)

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ABSTRACT EFFECT INVENTORY TURNOVER AND RECEIVABLE TURNOVER TO NET PROFIT IN PT. PINDAD (PERSERO) Writen by: Maya Garolina Hutapea NIM: 1332184 This research was purpose to determine inventory turnover, receivable turnover and net profit and to determine the influence of inventory turnover and receivable turnover to net profit in PT. Pindad (Persero) partialy and simultaneous in 2010- 2015. In this the author used research descriptive method with quantitative approach which data collection to produce the information which needed to analyze problems. The analysis method used coefficient correlation, coefficient of determination, significant test (F test and T test) at α = 0.05, multiple linear regression analysis. The result of these analysis showed that inventory turnover and receivable turnover was not influenced simultaneously by net profit with a value was significant as big 0.288 > 0.05. Meanwhile on partial analysis showed that there was no significant influence between inventory turnover to net profit, and was significant as big 0.799 > 0.05 and there was no significant influence between receivable turnover to net profit, and was significant as big 0.106 > 0.05. Keywords: Inventory Turnover, Receivable Turnover, Net Profit