AKSIOMA : Jurnal Manajemen
Vol 4 No 2 (2025): AKSIOMA : Jurnal Manajemen [Agustus-Januari 2025]

Pengaruh Likuiditas dan Perputaran Persediaan Terhadap Pertumbuhan Laba Pada Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia (BEI)

Risma Aziza (Manajemen,Universitas Muhammadiyah Kalimantan Timur)
Mursidah Nurfadillah (Universitas Muhammadiyah Kalimantan Timur)
Praja Hadi Saputra (Universitas Muhammadiyah Kalimantan Timur)



Article Info

Publish Date
06 Aug 2025

Abstract

This research investigates how liquidity and inventory turnover affect the growth of profits for companies in the food and beverage industry that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The study employs a quantitative method and applies multiple linear regression to assess the relationship between the independent variables—liquidity (proxied by the current ratio) and inventory turnover—and the dependent variable, namely profit growth. The analysis reveals that liquidity, when examined individually, does not exert a significant impact on profit growth. Conversely, inventory turnover demonstrates a positive and statistically significant relationship. When analyzed jointly, both liquidity and inventory turnover are found to have a significant effect on profit growth, although they collectively account for only 11% of the variation. These results underscore the critical role of operational efficiency, particularly in managing inventory, as a driver of improved financial performance. The outcomes of this research are meant to offer useful information for business practitioners, investors, and scholars involved in strategic planning within the food and beverage industry.

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Journal Info

Abbrev

aksioma

Publisher

Subject

Economics, Econometrics & Finance

Description

AKSIOMA : Jurnal Manajemen merupakan salah satu jurnal publikasi ilmiah yang diterbitkan oleh program studi manajemen dan magister manajemen, Universitas Katolik Widya Mandira Kupang. Tujuan AKSIOMA : Jurnal Manajemen adalah untuk membangun saluran komunikasi yang efektif antara para pemangku ...