Pengaruh Current Ratio, Perputaran Persediaan, Debt To Asset Ratio, Growth Dan Size Terhadap Profitabilitas Perusahaan Retail Sektor Trade, Investment dan Service Yang Terdaftar di Bursa Efek Indonesia

  • Annisa Nauli Sinaga Universitas Prima Indonesia, Medan
  • Citra William Universitas Prima Indonesia
  • Tiffanny Meiluartha Universitas Prima Indonesia
  • Alviana Celia Jansen Universitas Prima Indonesia

Abstract

The development of companies nowadays have been growing rapidly and causing intense competition in the market.  Trade, service, and investment sector companies are emerging in Indonesia. Thus, this study aims to identify the impact of current ratio, inventory turnover, debt to asset ratio, growth and size  towards firm’s profitability in Trade, Service, and Investment Companies Listed in Indonesia Stock Exchange (IDX) from year 2016-2019. The research type of this study is quantitative method.  The data is classified as quantitative and ratio scale. This study uses secondary data. The population for this study is 154 trade, service, and investment sector companies listed in Indonesia Stock Exchange (IDX) from year 2016-2019. The sample for this study is 65 trade, service, and investment sector companies listed in Indonesia Stock Exchange (IDX) from year 2016-2019 using observational sampling method. The model of this study is multiple linear regression.  The result of this study shows that current ratio, inventory turnover, debt to asset ratio, growth and size partially and simulteneously do not affect firm’s profitability in Trade, Service, and Investment Companies Listed in Indonesia Stock Exchange (IDX) from year 2016-2019.

Keywords : Current Ratio, Inventory Turnover, Debt To Asset Ratio, Growth, Size dan Profitability

References

Alpi, M. F. (2018). Pengaruh Debt To Equity Ratio, Inventory Turn Over, Dan Current Ratio Terhadap Return On Equity Pada Perusahaan Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia. The National Conference on Management and Business (NCMAB) 2018.
Lestiowati, R., & Emita, I. (2018). Analisis Perputaran Persediaan dan Perputaran Piutang Terhadap Profitabilitas. Aktiva-Jurnal Penelitian Ekonomi dan Bisnis, 2(1), 10-10.
Luckyta, A. C., Kartika, L., & Rahmawati, S. (2020). Evaluasi Kinerja Organisasi Menggunakan Balanced Scorecard. INVEST: Jurnal Inovasi Bisnis dan Akuntansi, 1(1), 38-44.
Miswanto, M., Abdullah, Y. R., & Suparti, S. (2017). Pengaruh Efisiensi Modal Kerja, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan. Jurnal Bisnis dan Ekonomi, 24(2).
Tannia, Y. (2020). Analisis Pengaruh Debt to Equity Ratio, Debt to Asset Ratio, Price Earning Ratio dan Price to Book Value Terhadap Harga Saham Pada Perusahaan Sektor Pertanian. INVEST: Jurnal Inovasi Bisnis dan Akuntansi, 1(1), 13-26.
Wikardi, L. D., & Wiyani, N. T. (2017). Pengaruh Debt to Equity Ratio, Firm Size, Inventory Turnover, Assets Turnover dan Pertumbuhan Penjualan Terhadap Profitabilitas (Studi Kasus Pada Industri Makanan dan Minuman yang Terdaftar di BEI Periode 2011-2015). Jurnal Online Insan Akuntan, 2(1), 99-118.
Widiasmoro, R. (2018). Pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan Terhadap Profitabilitas/Roa Pada Perusahaan Manufaktur Indonesia Tahun 2011-2014. Smooting, 15(3).
Published
2021-02-14
How to Cite
Sinaga, A., William, C., Meiluartha, T., & Jansen, A. (2021). Pengaruh Current Ratio, Perputaran Persediaan, Debt To Asset Ratio, Growth Dan Size Terhadap Profitabilitas Perusahaan Retail Sektor Trade, Investment dan Service Yang Terdaftar di Bursa Efek Indonesia. COSTING : Journal of Economic, Business and Accounting, 4(2), 381-390. https://doi.org/https://doi.org/10.31539/costing.v4i2.1678
Abstract viewed = 19 times
PDF downloaded = 31 times