PENGARUH MARJIN LABA USAHA TERHADAP PENGEMBALIAN INVESTASI PADA PT. INTI (PERSERO) BANDUNG

One of the basic of this research is to tested the influence of Profit Margin to

Return On Investment, because it based from financial at PT.INTI (Persero), Profit

Margin in this company showed upside down in 12 years lately (period 1995-2006). The

purpose of this research is: (1) To know how the development of Profit Margin; (2) To

know how big the development of Return On Investment, and (3) To know how big the

influence of Profit Margin to Return On Investmen at PT.INTI ( Persero

The method used in this research is deskripftif kuantitatif method. To analyse

using statistic, that is: respression analysis, correlation analysis, coefficient

determination and t test. Sample of this research is financial statement from 1995 until

2006.

Based from this research it proof that Profit Margin development had a

fluctuation than influenced by sales and profit. Return On Investment also had a

fluctuation because the change of net income and total active. Correlation result showed

that r value is 0,677, which means have a one ways relation. The more higher Profit

Margin the more higher also Return On Investment. Result of hypotesis test showed that

tcount more than ttable which means Ho in rejected area, means Hi accepted, or Profit

Margin influenced to Return On Investment at PT.INTI (Persero) Bandung.