Jonathan Silaban, Chandro
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ANALISIS PENGARUH PERPUTARAN PERSEDIAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PERUSAHAAN OTOMOTIF DI BEI Jonathan Silaban, Chandro; Siregar, Lukman Hakim; Anan, Malesa
Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 2 No. 2 (2025): Oktober
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/jumali.v2i2.169

Abstract

This study aims to analyse the effect of inventory turnover and sales growth on profitability in automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Data obtained from the financial statements of ten companies in the automotive sub-sector for five years. The research method used is descriptive quantitative with a multiple linear regression statistical approach to test the effect of independent variables (inventory turnover and sales growth) on the dependent variable (profitability measured by Return on Assets / ROA). The results showed that partially, inventory turnover and sales growth do not always have a significant effect on profitability, but simultaneously both have a contribution to the company's profitability. These findings can provide input for company management in managing inventory and sales strategies to improve financial performance, as well as a reference for further research in the field of accounting and financial management of automotive companies in Indonesia.