| dc.description.abstract | This study aims to determine the position of inventory on the profitability
of rail transport services company. Research on the effect of stock position on Return
On Equity (ROE), Return On Invesment (ROI) and Inventory Turnover (PP) has
been done by quantitative method. The results of previous studies on the relationship
of inventory with profitability have different results on each research object so it
becomes the motivation in this study.This research is quantitative research type. The
population of this study are all Financial Statements of PT Kereta Api Indonesia
(Persero) (PT KAI). The sample used is the financial report of PT KAI in 2008 –
2016’, so it counts 9 years of the data being research commonly. Data analysis
techniques used commond size analysis and multiple regression analysis. The results
showed that for the classical assumption test did not occur violation of normality,
autocorrelation, heterocedasticity and multicollinearity. After hypothesis testing, it is
found that the alternative hypothesis (H1) unacceptable so the null hypothesis (H0) is
accepted. Inventory of Facilities (Ps), Street Supply and Bridge (Pjj) and Inventory
of Signal, Telecommunication and Electricity (Psin) have no effect to ROE. It was
also found that the alternative hypothesis (H2) unacceptable so its null hypothesis
(H0) is accepted. In other words the Facilities Inventory (Ps), Street Supply and
Bridges (Pjj) and Inventory of Signals, Telecommunications and Electricity (Psin)
have no effect on ROI. It was also found that the alternative hypothesis (H3)
unacceptable so its null hypothesis (H0) is accepted. In other words the Facilities
Inventory (Ps), Street Supply and Bridges (Pjj) and Inventory of Signals,
Telecommunications and Electricity (Psin) have no effect on PP. This is logic
because the inventory data used is the total ending inventory. The total ending
inventory is not an element of the profit / loss statement itself | en_US |
