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As-Syirkah: Islamic Economic & Financial Journal
Published by Ikatan Dai Indonesia
ISSN : -     EISSN : 29621585     DOI : 10.56672
Core Subject : Religion, Economy, Science, Education,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
As-Syirkah: Islamic Economic & Financial Journal is a scientific journal published by Ikatan Dai Indonesia (IKADI) in collaboration with Masyarakat Ekonomi Syariah (MES) and Intellectual Association for Islamic Studies (IAFORIS). This journal contains scientific papers from academics, researchers and practitioners in economics, Islamic economics, financial, Islamic financial, business, industries, management, and others related. issues. E-ISSN 2962-1585. DOI: 10.56672. Published four times a year every February, May, August, November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 401 Documents
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Pengaruh Efisiensi Modal Kerja, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Pada PT Indofood CBP Sukses Makmur Tbk Periode 2016–2025 Endang Yulita Bessie; Vega Anismadiyah
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 3 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/z5d3d520

Abstract

This study aims to examine the effect of working capital efficiency, sales growth, and firm size on company performance as measured by Return on Assets (ROA) at PT Indofood CBP Sukses Makmur Tbk during 2016–2025. The study employed a quantitative associative approach using secondary data from the company's annual financial statements. The sample consisted of the company's financial statements for ten observation years selected through purposive sampling. Data were analyzed using multiple linear regression with IBM SPSS, supported by classical assumption tests, t-test, F-test, and coefficient of determination. The results show that working capital efficiency has no significant effect on ROA, with a t-statistic of -0.619 and significance of 0.558. Sales growth also has no significant effect on ROA, with a t-statistic of -0.064 and significance of 0.951. In contrast, firm size has a significant effect on ROA, with a t-statistic of -5.223, significance of 0.002, and a regression coefficient of -5.596. Simultaneously, working capital efficiency, sales growth, and firm size significantly affect ROA, with an F-statistic of 19.298 and significance of 0.002. The Adjusted R Square of 0.859 indicates that 85.9% of the variation in ROA can be explained by the three independent variables, while the remaining variation is attributable to other factors outside the model.

Page 41 of 41 | Total Record : 401

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