Media Mahardhika
Vol. 24 No. 1 (2025): September 2025

PENGARUH UKURAN PERUSAHAAN DAN PERPUTARAN PERSEDIAAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Febryanti, Siti Rini (Unknown)
Nurfadillah, Mursidah (Unknown)
Saputra, Praja Hadi (Unknown)



Article Info

Publish Date
30 Sep 2025

Abstract

This study aims to analyze the effect of company size and inventory turnover on profit growth in food and beverage companies listed on the Indonesia Stock Exchange. The study population includes consumer non-cyclical companies listed on the Indonesia Stock Exchange listed on the main board of the IDX, with a total sample of 21 companies, selected through purposive sampling techniques. This study applies a quantitative approach with secondary data analyzed using multiple linear regression methods through SPSS version 22. The findings of the analysis indicate that partially, company size does not have a significant effect on profit growth, while inventory turnover has a positive and significant effect. Simultaneously, company size and inventory turnover have a significant effect on profit growth.

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Journal Info

Abbrev

mahardika

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

MEDIA MAHARDHIKA is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, STIE MAHARDHIKA Surabaya Indonesia three times a year (Januari, May and September). MEDIA MAHARDHIKA aims to publish articles in the field of accounting and finance that provide ...