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HUBUNGAN TINGKAT PERPUTARAN PERSEDIAAN DENGAN RASIO LABA OPERASI PADA CV. VICTORY MAS, SURABAYA

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The pwpse of this research is to btow the conelation the of level of inventory turnover otd the ratio ofoperating income. The methd of resesrch that b used in this mini thesis writing is descriptive methd, tha se collecting of data, then it k processed analwd and then the conclusion is nken. The way of processing of data tha is used is statistic analysis, tha are co$rcient conelation of peoson prduct moment, significa lest, and coeficient determirution From the result of calaiation from data that is recetved, which are income statement ond balance sheet from year 2A02 tmtil year 2008, the resuh is the level of wentory tur-nover otd the rOio of operating income in CY. Victory Mas is still rcc-ur of increasing and decreasing. The highest result was achieved in 2004, which are the level of Nentory turnover was 3,27 limes @rd the ralio of operating income wos 20,55 o%. The lan'est result was achieved in next year, 2005, which are the level of iwertory lwnover \9as 2,86 times and the ratio d oryrating income u)as 18,78 %. This is caused by decreasing of sales, because of increasing of cost of merchandise sold so it affected of purchasing and thm impact to sales of that yearBased on stotistic oulysis that used pearsott prduct mornent, the conelation of both of the variable is 0,677 that mean the coftelation is strong and positive. Based on lrypothesis test showed tlnt ta6,* is 2,059 more than td" is 2,015 y,ithin a = 0,05 and degree offieedont n - 2 : 7 2 : 5, so Ho is rejected and that mean there is the relationship is significont betwem the level of invenlory tumoyer and the ratio of operating income in CV. Wctory Mas. And based on ceffrcienl determination con be concluded that 45,88 96 changed in the ratio of operating income is shown by changed in the level of inventory turnover and 54,12 % is shown by otolher factors outside of this research