Pengaruh Pertumbuhan Penjualan, Current Ratio, Debt To Equity Ratio, Ukuran Perusahaan, Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI

  • Ninta Katharina Universitas Prima Indonesia
  • Graccella Graccella Universitas Prima Indonesia
  • Andy Putra Universitas Prima Indonesia
  • Vinny Vica Yoanna Universitas Prima Indonesia

Abstract

Returnl Onl Assetl (ROA) is one of the variable which is used to see the capability of a company in order to obtained profit from the assets that it owns. The purpose of this research is to see the effect of Sales Growth, Current Ratio, Debt to Equity Ratio, Firm Size, and Inventory Turnover against Return On Asset, This type of research is quantitative descriptive with secondary data sources, selection of the sample in this research is using purposive sampling method and this research test method is using multiple linear regression analysis method. The amount of population in this research is 84 consumer goods industry sector companies that registered in Indonesia Stock Exchange (IDX) in 2017-2019. Based on the research results we can conclude that Growth Sales, Current Ratio, Debt to Equity Ratio, Firm Size, and Inventory Turnover simultaneously have a significant and positive effect against Returnl Onl Asset. Meanwhile, only Debt to equity Ratio that partially has a positive effect against Return On Asset, while Growth Sales, Current ratio, Firm Size, and Inventory Turnover have no significant effect against Return On Asset.

Keywords : Growth Sales, Current Ratio, Debt to Equity Ratio, Firm Size, Inventory Turnover.

References

Dewi, N.,T, & I Gede Suparta Wisadha. (2015). Pengaruhh LDRR, LARR, DERR dan CRr terhadapP ROAA. e-Journal Bisma Universitas Pendidikan
Ganesha, 3(1), 1–10.
Fadrul & Denny P.,P. (2017). Pengaruh Perputaranl Kas, PerputaranmPiutang, dan Perputaranl Persediaanl terhadap ProfitabilitasNpadaNPerusahaan Property dan Real Estate yangNterdaftarNdiNBursa EfekNIndonesiaNperiodeN2011 - 2015. Jurnal Bilancia, 1(4), 467.
Fitri, Margi, C, Agus, S, & Abrar. (2016). AnalisisS of Debtt too Equityy Ratioo, Firmm Sizee, Inventoryy Turnoverr, Cashh Turnoverr, Workingg Capitall Turnoverr and Currentt Ratioo too Profitabilitass Companyy (Study on Mining Companies Listed in BEI Period 2010-2013). Journal Of Accounting, 2(2).
Husna, N. (2015). Analisis Firm Size, Growth Opportunity dan Total Asset Turn Over terhadap Return On Asset Kasus pada Perusahaan Food Beverage. e-Jurnal Apresiasi Ekonomi, 4(1), 65-70
Meidiyustiani, R. (2016). Pengaruh Modal Kerja, Ukuran nPerusahaan, nPertumbuhan Penjualann dan Likuiditasn terhadap Profitabilitas pada Perusahaan Manufaktur SektornIndustriBarangnKonsumsi yang Terdaftarndi BursanEfek Indonesian(BEI) periode tahun 2010 - 2014. Jurnal Akuntansi dan Keuangan, 5(2), 45.
Murhadi, W. R. (2019). Analisis Laporan Keuangan, ProyeksindannValuasiSaham. Jakarta : Salemba Empat.
Naibaho, Erik, P & Sri, R. (2014). Pengaruh nPerputaran nPiutang ndan Perputarann Persediaann nterhadap Profitabilitasn (Studi EmpirisnPerusahaan Makanann dannMinuman yangl Terdaftar di nBEI ntahun n2008-2012). Jurnal e-Proceedingnof Management, 1(3), 3-6
Peter, M & Maksus. (2011). Mainn Sahamm Untuk Karyawann Kecil. Cetakann Kedua. Jogjakarta : FlashBooks.

Prihadi, T. (2019). Analisiss Laporan Keuangan Konsepp dann Aplikasi. Jakarta : PT. Gramedia Pustaka Utama.
Putra, A. A. Wela Y & Ida B., B. (2015). Pengaruhh Leveragee, Pertumbuhann Penjualann Dann Ukurann Perusahaann Terhadapp Profitabilitass. E-Jurnal Manajemen Unud, 4(7), 2052-2067.
Sari, P., R., P& Anakn A., N., B (2019). Pengaruh Current Rationdan Debttto Equityy Ratio terhadap Profitabilitass dengan Intellectualn Capital sebagain Pemoderasi. Jurnal Akuntansi, 26, 872.
Sukadana, I., K., A & Nyoman, T. (2018). Pengaruhn Pertumbuhann Penjualan, Ukurann Perusahaann, dan Leverage terhadap Profitabilitas pada Perusahaan Foodl andl Beveragel BEI. Jurnal Manajemen, 7(11), 6245-6261.
Wanny, T. (2019). PengaruhmTATO, DER danm Current Ratiom terhadap ROA pada Perusahaanm Property dan Real Estate. Jurnal Akuntansi, 3(2), 150.
Wikardi, L., D & Natalia, T., W. (2017). Pengaruh Debt too Equity Ratio, Firml Size, Inventoryp Turnover, Assets Turnover dan Pertumbuhanm Penjualan terhadap Profitabilitas (Studil Kasus Pada Industrii Makanani dani Minumani yang terdaftarl dil BEIl Periodel 2011-2015). Jurnal Online Insan Akuntan, 2(1), 116.
Published
2021-02-14
Abstract viewed = 97 times
PDF downloaded = 113 times