Management Research Studies Journal
Vol. 3 No. 2 (2022): Management Research Studies Journal

The Effect of Working Capital Turnover, Sales Growth, and Import Exemption Facilities of Export Destinations (KITE) on The ROA of Manufacturing Companies

B. Andreas Mada (Perbanas Institute)
Arif Ginanjar (Staff on Ministry of Finance, Republic of Indonesia)

Article Info

Publish Date
30 Nov 2022

Abstract

The purpose of this study is to analyse the effect of working capital turnover, sales growth, and KITE exemption facility to Return on Asset (ROA) of manufacturing companies that receive import tax exemption facility (KITE) in 2020. There were 42 companies used as the sample. The data used in this study was obtained from annual financial reports of manufacturing companies in 2020 that submitted to Directorate General Customs and Excise Indonesia. The analysis technique used in this study is cross section regression. The result of this study found that both working capital turnover, sales growth, and KITE exemption facility show no effect on Return on Asset (ROA).

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Journal Info
Management Research Studies Journal
Website

Abbrev

mrsj

Publisher

Institut Keuangan-Perbankan dan Informatika Asia Perbanas

Subject

Computer Science & IT Economics, Econometrics & Finance Social Sciences

Description

Management Research Studies Journal is a scientific journal published by the Perbanas Institute, which contains scientific articles that are the output of research. The journal has a main focus on the development of management sciences The scope of knowledge includes marketing management, human ...