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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Muhamad Arif Pratama
Universitas Panca sakti Bekasi
Education

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PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON INVESTMENT (ROI) PADA PT SUMBER ALFARIA TRIJAYA, TBK PERIODE TAHUN 2017–2024 Muhamad Arif Pratama
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 03 (2026): Volume 12 No. 3, September 2026 Now Available
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.19057

Abstract

This study aims to examine the effect of accounts receivable turnover and inventory turnover on Return on Investment (ROI) at PT Sumber Alfaria Trijaya, Tbk for the 2017–2024 period. The study employed an associative quantitative approach using secondary data from the company’s quarterly financial statements. Data were analyzed using SPSS version 26 through descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results show that accounts receivable turnover has a positive and significant effect on ROI, indicated by a t-value of 3.967, greater than the t-table value of 2.045, with a significance value of 0.000 below 0.05. Inventory turnover does not have a significant effect on ROI, with a t-value of 0.321 below 2.045 and a significance value of 0.750 above 0.05. Simultaneously, accounts receivable turnover and inventory turnover have a significant effect on ROI, with an F-value of 8.218 above the F-table value of 3.328 and a significance value of 0.001 below 0.05. The findings indicate that receivables management is more directly associated with investment returns, while inventory turnover should be interpreted within the operational characteristics of the retail business.
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