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Jurnal Akuntansi Keuangan Dan Perpajakan
Published by Global Scients Publisher
ISSN : -     EISSN : 30638208     DOI : https://doi.org/10.62379/jakp
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Keuangan Dan Perpajakan (E-ISSN : 3063-8208) yang diterbitkan oleh Global Scients Publisher adalah jurnal nasional sebagai media kajian ilmiah hasil penelitian, pemikiran, dan kajian kritis-analitik mengenai penelitian di bidang Akuntansi keuangan, akuntansi Manajemen, Sistem Informasi dan Auditing, Akuntansi Biaya, Akuntansi Koperasi dan UMKM, Perpajakan, Akuntansi Perpajakan, administrasi Perpajakan, Akuntansi Tata kelola Perusahaan, Ekonomi syariah dan sektor publik. Jurnal Akuntansi Keuangan Dan Perpajakan (JAKP). Semua penerimaan naskah akan diproses secara double blind review oleh mitra bestari.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 211 Documents
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Inventory Turnover, Sales Growth, dan Operating Expense Ratio terhadap Profitabilitas Perusahaan Farmasi Desi Lipuadino; Jantje J. Tinangon; Claudia W.M. Korompis
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 2 (2026): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v3i2.2105

Abstract

Profitability reflects a company's ability to generate profit from its assets and is influenced by inventory management efficiency, sales growth, and operating cost control. This study analyses the effect of inventory turnover, sales growth, and operating expense ratio on profitability, measured by Return on Assets (ROA), in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. A quantitative approach was applied using panel data regression with the Random Effect Model. Purposive sampling yielded 9 companies with 45 observations. The results show that inventory turnover (prob. 0.198) and sales growth (prob. 0.536) have no significant effect on ROA, while the operating expense ratio (prob. 0.000) has a negative and significant effect on ROA. Simultaneously, the three independent variables significantly affect ROA (Prob. F-statistic 0.000). The Adjusted R-squared of 0.655 indicates that 65.5% of the variation in ROA is explained by the model, while the remaining 34.5% is explained by other factors outside the model.

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