A Total Asset Turn Over, Net Profit, and Profitability on Sales Growth

Layli, Meutia
Firmansyah, Firmansyah

Journal of Economics and Social Sciences
Vol. 4 No. 1 (2025): Journal of Economics and Social Sciences (JESS)

This study examines how sales growth can be influenced by total asset turnover, net profit, and profitability. By using financial report data listed on the IDX, and using multiple regression analysis methods, it is found that all independent variables affect the dependent variable simultaneously and partially. Total Asset Turnover (TATO), Net Profit Margin, and profitability play an important role in driving sales growth. TATO shows the efficiency of asset usage to generate sales, while Net Profit Margin reflects the company's ability to manage costs to gain profit from sales. Both together with profitability support the continuous increase in sales volume and value.