Nandia, Nandia and ., Associate Prof Amrizal, S.E., M.M., PhD (2024) Determinan Yang Mempengaruhi Profitabilitas dan Perputaran Persediaan Sebagai Variabel Moderating pada Perusahaan Retail yang Tercatat di BEI. ITB Ahmad Dahlan Jakarta, Jakarta.
![COVER [thumbnail of COVER]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
HALAMAN JUDUL - NANDIA.docx
Download (266kB)
![ABSTRAK [thumbnail of ABSTRAK]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
ABSTRAK - NANDIA.docx
Download (47kB)
![BAB I [thumbnail of BAB I]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
BAB I - NANDIA.docx
Download (90kB)
![BAB II [thumbnail of BAB II]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
BAB II - NANDIA.docx
Restricted to Repository staff only
Download (497kB) | Request a copy
![BAB III [thumbnail of BAB III]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
BAB III - NANDIA.docx
Restricted to Repository staff only
Download (112kB) | Request a copy
![BAB IV [thumbnail of BAB IV]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
BAB IV - NANDIA.docx
Restricted to Repository staff only
Download (604kB) | Request a copy
![BAB V [thumbnail of BAB V]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
BAB V - NANDIA.docx
Restricted to Repository staff only
Download (48kB) | Request a copy
![DAFTAR PUSTAKA [thumbnail of DAFTAR PUSTAKA]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
DAFTAR PUSTAKA - NANDIA.docx
Download (50kB)
![LAMPIRAN [thumbnail of LAMPIRAN]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
LAMPIRAN - NANDIA.docx
Restricted to Registered users only
Download (667kB) | Request a copy
![JURNAL [thumbnail of JURNAL]](https://repository.itb-ad.ac.id/style/images/fileicons/text.png)
JURNAL - NANDIA.docx
Restricted to Repository staff only
Download (776kB) | Request a copy
Abstract
NANDIA. Determinan yang Mempengaruhi Profitabilitas dan Perputaran Persediaan sebagai Variabel Moderating pada Perusahaan Retail yang Tercatat di BEI. Di bawah bimbingan Associate Prof. Amrizal S.E., MM, PhD.
Penelitian ini bertujuan untuk menguji ada tidaknya pengaruh perputaran modal kerja, pertumbuhan penjualan dan ukuran perusahaan terhadap profitabilitas dengan perputaran persediaan sebagai variabel moderating baik secara parsial dan uji analisis jalurnya. Populasi dalam penelitian ini adalah perusahaan sub sektor retail yang tercatat di BEI tahun 2018-2022 sejumlah 21 perusahaan. Sample yang dipilih dengan menggunakan teknik purposive sampling dan diperoleh 7 perusahaan yang memenuhi kriteria. Variabel penelitian terdiri dari variabel dependen yaitu profitabilitas, variabel independen yaitu perputaran modal kerja, pertumbuhan penjualan dan ukuran perusahaan, serta variabel moderasi yaitu perputaran persediaan. Data yang digunakan merupakan data sekunder. Data yang terkumpul dianalisis menggunakan program SPSS Statistics 25. Hasil penelitian ini secara parsial perputaran modal kerja, pertumbuhan penjualan dan ukuran perusahaan berpengaruh signifikan terhadap perputaran persediaan. Perputaran modal kerja dan pertumbuhan penjualan berpengaruh signifikan terhadap profitabilitas, ukuran perusahaan dan perputaran persediaan tidak berpengaruh signifikan terhadap profitabilitas. Dan menunjukan hasil bahwa perputaran modal kerja, pertumbuhan penjualan dan ukuran perusahaan melalui variabel moderasi perputaran persediaan tidak mempunyai pengaruh yang signifikan terhadap profitabilitas.
Kata Kunci : Perputaran Modal Kerja, Pertumbuhan Penjualan, Ukuran Perusahaan, Perputaran Persediaan dan Profitabilitas
ABSTRACT
NANDIA. Determinants Affecting Profitability and Inventory Turnover as Moderating Variables in Retail Companies Listed on the IDX. Under the guidance of Associate Prof. Amrizal S.E., MM, PhD.
This study aims to examine whether there is an effect of working capital turnover, sales growth and company size on profitability with inventory turnover as a moderating variable both partially and the path analysis test. The population in this study were retail sub-sector companies listed on the IDX in 2018-2022 totaling 21 companies. The sample was selected using purposive sampling technique and obtained 7 companies that met the criteria. The research variable consists of the dependent variable, namely profitability, the independent variable, namely working capital turnover, sales growth and company size, and the moderating variable, namely inventory turnover. The data used is secondary data. The collected data were analyzed using the SPSS Statistics 25 program. The results of this study partially working capital turnover, sales growth and company size have a significant effect on inventory turnover. Working capital turnover and sales growth have a significant effect on profitability, company size and inventory turnover have no significant effect on profitability. And shows the results that working capital turnover, sales growth and company size through the moderating variable inventory turnover do not have a significant effect on profitability.
Keywords: Working Capital Turnover, Sales Growth, Company Size, Inventory Turnover and Profitability
Item Type: | Other |
---|---|
Subjects: | N Fine Arts > N Visual arts (General) For photography, see TR N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Khalifafachri Albi |
Date Deposited: | 14 Feb 2025 08:02 |
Last Modified: | 14 Feb 2025 08:02 |
URI: | https://repository.itb-ad.ac.id/id/eprint/130 |