JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Vol. 11 No. 3 (2020)

Pengaruh Perputaran Persediaan, Pertumbuhan Penjualan, Tingkat Harga Pokok Penjualan (HPP), dan Inflasi Terhadap Profitabilitas PT. Perikanan Nusantara (Persero) Cabang Benoa Tahun 2016-2018

Komang Susila Arta (Unknown)
Made Arie Wahyuni (Unknown)



Article Info

Publish Date
31 Dec 2020

Abstract

The purpose of this research is to analyze how profitability is affected by inventory turnover, sales growth, COGS levels, and inflation. This research includes quantitative research that uses statistical data analysis, such as normality, autocorrelation, multicollinearity, and heteroscedasticity tests which include the classical assumption test and multiple linear regression analysis consisting of the t test and the coefficient of determination (R2) test. The place to do this research is: PT. Perikanan Nusantara (Persero) Branch of Benoa. The study population of 36 months was taken from the monthly financial statements. From the research that has been done, it gives the following results; 1). Inventory turnover has a positive and significant effect on profitability of 48.9%, 2). Sales growth has a positive and significant effect on profitability of 39.2%. 3). The level of COGS has a positive and significant effect on profitability of 69.2%. 4). Inflation has no effect on profitability of 0%. 5). Inventory turnover, sales growth, COGS levels and inflation simultaneously have a positive and significant effect of 94.9% at PT. Perikanan Nusantara (Persero) Branch of Benoa in 2016-2018.

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Journal Info

Abbrev

S1ak

Publisher

Subject

Humanities Social Sciences

Description

IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for ...