HUBUNGAN RASIO AKTIVITAS DENGAN RETURN ON INVESTMENT (ROI) PADA PT. AQUA GOLDEN MISSISSIPPI TBK.

Abstract

This research target is to know the correlation of activity ratio consisted by the inventory turnover, account receivable turnover, fixed assets turnover, total assets turnover, by return on investment (ROI) at PT. Aqua of Golden Mississippi Tbk. such Activity Ratio is corporate activity in managing asset management owned, in executing its activity, and effectively of the asset financing structure Research method used is method analyze the correlation spearman, and hypothesis examination (done/conducted) with the examination significant by using t-test. This research use the data secondary which is in the form of financial statement of PT. Aqua of Golden Mississippi, Tbk period 2005 – 2010. Research result indicate that the calculation of correlation coefficient of spearman rs inventory turnover have the weak relation but make a move positive by return on investment (ROI), account receivable turnover have the correlation, but make a move positive by return on investment (ROI), fixed assets turnover don’t have the by return on investment (ROI) and total assets turnover have the very weak correlation but make a move positive by return on investment (ROI). While (through/passing) statistical test of inventory turnover have the strong correlation by return on investment (ROI), account receivable turnover have the very strong correlation by return on investment (ROI), fixed assets turnover don’t have the correlation by return on investment (ROI) and total assets turnover have the low correlation by return on investment (ROI).