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.