THE EFFECT OF SALES AND INVENTORY TURNOVER ON NET INCOME AT PT. PERMATA

This study is a causal design as a purpose to test sales and inventory turnover affect net income at. PT. PermataNiaga Medan. Sources of data in this study is secondary data in the form of monthly financial report. Data analysis technique using multiple linear regression by doing partial test (t) and simultaneous (F). The results of the research indicate that sales variables partially significant effect on net income at PT. Permata Niaga Medan and variable inventory turnover significantly affect net income at PT. Permata Niaga Medan with negative coefficient. On simultaneous testing of sales variables and inventory turnover affect net income at PT. Permata Niaga Medan.