Text

HUBUNGAN TINGKAT PERPUTARAN PERSEDIAAN DENGAN LABA KOTOR PADA PT. PINDAD (PERSERO) DIVISI TEMPA DAN COR

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

ABSTRACT THE, CORRE,I,ATION BETWEEN INVENTORY TIIRNOVER WTIH GROSS PROFIT AT PT. PINDAD (PERSERO) WROUGHT AIID CAST DIVISION, BANDUNG By: DAVID ALEXANDER TOBING The research was conducted at PT. Pindad (Persero) Wrought and Cast Division as one of the manufacturing company that provides a variety of products such as generators and engines for military weapons. The purpose of this study was to determine how the rate of inventory turnover at PT- Pindad @ersero) Wrought and Cast Division, how the achievement of gross profit at PT. Pindad (Persero) Wrought and Cast Division, and how the correlation between the level of finished goods inventory tumover with gross profit at PT. Pindad (Persero) Wrought and Cast Division. The method used in this research is descripive analysis mahod with quantitative approach. Population used in this study is the balance sheet and income statement issued by PT Pindad @ersero) Wrought and Cast Division and samples used are the balance sheet and income statement in 2001-2010. The statistical melhod used in this research isa simple linear regressior, correlation coefficient analysis, and hypothesis testing to see how tk relationship correlation of finished goods inventory turnover rate with gross profit. This research showed that the inventory turnover and gross profit at PT. Pindad (Persero) Wrouglrt and Cast Division in 2001-2010 averagely increase. The results of the analysis of coefficient correlation is r = 0.777 atd the t test results showed that t count : 3.491 is larger than the value oft table:1859, which means that the inventory turnover rate is significantly has strong and positive correlation to gross profit at PT. Pindad (Persero) Wrougtrt and Cast Division, so this stud supported the hypothesis thar there isa psitive correlation betrveen inventory tumover with gross profit at PT- Pindad @enero) Wrought and Cast Division' This suggests that if the inventory tumover rate increases, it will automatically increases gross profit, and vice versa" if the inventory tumover decreases, it will automatically decreases gtoss profi.