Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
Vol. 3 No. 2 (2024): Juli

Perputaran Persediaan dan Pertumbuhan Penjualan: Pengaruh terhadap Profitabilitas

Rahmaniar Rahmaniar (Unknown)



Article Info

Publish Date
25 Jul 2024

Abstract

This study aims to investigate the impact of inventory turnover and sales growth on profitability in cigarette companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Additionally, the study seeks to evaluate the combined effect of inventory turnover and sales growth on the profitability of these cigarette companies during the same period. The analytical methods employed in this research include a descriptive approach and multiple linear regression analysis. The results indicate that inventory turnover has a significant impact on profitability, with a positive coefficient showing that an increase in inventory turnover is associated with increased profitability. Conversely, sales growth does not show a significant impact on profitability in this model. This suggests that sales growth is not a primary factor affecting profitability, as rising costs associated with sales growth may diminish its positive impact on profitability.

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Journal Info

Abbrev

jhei

Publisher

Subject

Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

The focus of the Journal is to provide readers with a better understanding, especially in the field of Islamic Economic Law in Indonesia and its surroundings. JHEI Journal is a journal in the field of Islamic Economic Law that examines the following fields: Accounting Sharia Accounting Economics ...