Determinan Yang Mempengaruhi Profitabilitas dan Perputaran Persediaan Sebagai Variabel Moderating pada Perusahaan Retail yang Tercatat di BEI

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.