i ABSTRAK
PENGARUH INVENTORY TURNOVER DAN TOTAL ASSETS TURNOVER TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR
YANG TERDAFTAR DI BURSA EFEK INDONESIA
Penelitian ini bertujuan untuk menguji apakah inventory turnover dan total assets turnover berpengaruh secara parsial maupun simultan terhadap profitabilitas pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2009 sampai dengan 2011.
Metode pengambilan sampel yang digunakan adalah simple random sampling dan diperoleh sampel sebanyak 30 perusahaan manufaktur. Data yang digunakan adalah laporan keuangan dari masing-masing perusahaan sampel yang dipublikasikan melalui situs www.idx.co.id. Adapun variabel yang berkaitan dengan penelitian ini adalah inventory turnover dan total assets turnover sebagai variabel bebas dan profitabilitas (gross profit margin) sebagai variabel terikat. Metode penelitian yang digunakan adalah metode analisis deskriptif dan metode analisis statistik.
Hasil penelitian ini menunjukkan bahwa secara simultan inventory turnover dan total assets turnover berpengaruh secara signifikan terhadap profitabilitas. Dan secara parsial, inventory turnover dan total assets turnover juga berpengaruh signifikan terhadap profitabilitas.
Kata Kunci : Inventory Turnover, Total Assets Turnover dan Profitabilitas.
ii ABSTRACT
THE IMPACT OF INVENTORY TURNOVER AND TOTAL ASSETS TURNOVER TO PROFITABILITY OF THE MANUFACTURING COMPANIES THAT LISTED IN INDONESIA STOCK EXCHANGE
The purpose of this research was to examine the impact of inventory turnover and total assets turnover to profitability of the manufacturing companies that listed in Indonesia Stock Exchange in 2009 until 2011 partially and simultaneously.
Sampling method that used was simple random sampling and determines 30 companies as sample. Data that used in this research was financial statement from each sample company, which was published through website www.idx.co.id. As for variables in this research was inventory turnover and total assets turnover as independent variable and profitability (gross profit margin) as dependent variable. Research methodology that used was descriptive analysis method and the method of statistical analysis.
The results of this research were confirmed that inventory turnover and total assets turnover had significant influence to profitability simultaneously. Examine partially, inventory turnover and total assets turnover had significant influence to profitability.
Keywords : Inventory Turnover, Total Assets Turnover and Profitability.