PENGARUH PERPUTARAN AKTIVA TETAP TERHADAP PROFIBILITAS (RETURN ON ASSETS) PADA PT. INTI (PERSERO)

In this research purpose for knowing fixed asset cycle at PT. INTI (Persero) Bandung, for knowing frotitability (return on assets) at PT. INTI (Persero) Bandung and for knowing the influence cycle of fixed asset on frotitability (return on assets) at PT. INTI (Persero) Bandung The method of this research is asosiatif method which approach to quantitative. To learn correlation between variables although it can knows value of frotitability (return on assets) if the cycle of fixed asset can be known or contrary so can be used simple linier regretion. Being know is there correlate or not between cycle of fixed asset (X variable) with frotitability (return on assets) (Y variable), so coefisient product moment correlational could be used.

Based on the result could be known that the correlate between the cycle of fixed asset with frotitability (return on assets). The category of koefisien of correlatial going in to moderate correlate category and positif, it that mean if the cycle of fixed asset growing so the frotitability (return on assets) to. Whereas in hipotesis test use t test with t count value more alight than t table, it have meand that cycle of fixed asset have no significant influence on frotitability (return on assets) at PT. INTI (Persero) Bandung.

In this research could be said that the cycle of fixed asset at PT. INTI (Persero) Bandung in every years always changing. Frotitability (return on assets) of income statement at PT. INTI (Persero) Bandung ever drastic decreasing, but after that always increasing because the income rise to. The author sugest is the company need to rising the income in every years. The rising could be done with making a economicial cost program.