PENGARUH PERPUTARAN AKTIVA LANCAR TERHADAP PROFIBILITAS PADA DIVISI JASA INTEGRASI TEKNOLOGI PT. INDUSTRI TELEKOMUNIKASI INDONESIA (PERSERO) BANDUNG

Current assets is very importance in company especially in its operational activity. Is expected with the sales revenue is will be a optimal advantage for company as according to wanted goals. Current assets rotate every day and from the current assets turnover expected there are optimal profit so that company profitability reached. Pursuant to above mentioned description, writer take the title: " The Influence of Current Assets Turnover On Profitability Of Technological Integration Service Division Of PT. Indonesia Telecommunications Industry (Persero) Bandung."

Intention of this research writing that is: ( 1) To know the current assets turnover of Technological Integration Service Division of PT. Indonesia Telecommunications Industry (Persero) Bandung, ( 2) To know the profitability of Technological Integration Service Division of PT. Indonesia Telecommunications Industry (Persero) Bandung, ( 3) To know the influence of current assets turnover on profitability of Technological Integration Service Division of PT. Indonesia Telecommunications Industry (Persero) Bandung.

Method used in this research is descriptive method by using quantitative approach. Technique of data collecting of taken is with the research of bibliography and field. While data analyse by using correlation analysis, regresi, determinasi, and test the " t" in processed data by using program SPSS 14.0 for Windows.

Pursuant to research of writer showing that there are influence between Current Assets Turnover To Profitability. Level of relation (Correlation) both of variables very strong, that is = 0,879 with the positive correlation value. Its intention if rotation of Current Assets Turnover faster, profitability get high, so also divertingly. Mount the influence that happened is equal to 77,3 % and the rest of equal to 22,7 % influenced by other dissimilar factor. Inferential hence that there are Current Assets Turnover have an effect on to Profitability at Technological Integration Service Division of PT. Industrial of Indonesia Telecommunications (Persero) Bandung.