ANALISIS PENGARUH RASIO AKTIVITAS TERHADAP PROFITABILITAS PADA PT. BARATA INDONESIA (PERSERO) UUM MEDAN
ABSTRACT: This research was
done at PT. Barata Indonesia (Persero) UUM Medan. This research aims to prove
emprically the influence of the variables cash turnover, receivable turnover,
days of receivanle, fixed asset turnover and total assets turnover to the
profitability of the company. Technical data analysis using non parametric statistics
with hypothesis testing using Spearman and Kendall correlation. The results of
this research show that the variables cash turnover, receivable turnover, days
of receivable, fixed asset turnover and total assets turnover effect was not significant
the profitability at PT. Barata Indonesia (Persero) UUM Medan 2005- 2013. Other
factors which influence significantly to profitability (gross profit margin)
which are the other variables outside of the variables are used in this research
are the amount and the sale price per unit, cost of goods sold, liquidity and labor
productivity.
Penulis: Fatima Anum, Muhammad
Basri
Kode Jurnal: jpakuntansidd140757
