Jurnal Manajemen Akuntansi dan Ilmu Ekonomi
Vol. 2 No. 2 (2025): Oktober

ANALISIS PENGARUH PERPUTARAN PERSEDIAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PERUSAHAAN OTOMOTIF DI BEI

Jonathan Silaban, Chandro (Unknown)
Siregar, Lukman Hakim (Unknown)
Anan, Malesa (Unknown)



Article Info

Publish Date
09 Oct 2025

Abstract

This study aims to analyse the effect of inventory turnover and sales growth on profitability in automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Data obtained from the financial statements of ten companies in the automotive sub-sector for five years. The research method used is descriptive quantitative with a multiple linear regression statistical approach to test the effect of independent variables (inventory turnover and sales growth) on the dependent variable (profitability measured by Return on Assets / ROA). The results showed that partially, inventory turnover and sales growth do not always have a significant effect on profitability, but simultaneously both have a contribution to the company's profitability. These findings can provide input for company management in managing inventory and sales strategies to improve financial performance, as well as a reference for further research in the field of accounting and financial management of automotive companies in Indonesia.

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Journal Info

Abbrev

jumali

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Manajemen Akuntansi dan Ilmu Ekonomi disingkat JUMALI merupakan jurnal di bidang Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi dengan ruang lingkup Ekonomi Pembangunan, Akuntansi, Ekonomi Syariah, Perbankan, Perpajakan, Asuransi Niaga (Kerugian), Pendidikan Ekonomi, Pendidikan Akuntansi, ...