PENGARUH PERPUTARAN PERSEDIAAN, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, DAN CURRENT RATIO TERHADAP PROFITABILITAS

Abstract

This research aims to determine the influence of inventory turnover, sales growth, company size and current ratio to profitability at wholesale and retail companies which is listed in the Indonesia Stock Exchange (IDX). The population used in this research is a wholesale and retail company which is listed in the Indonesia Stock Exchange in 2012-2016. Sampling technique using saturated sample method and the number of the samples are 12 companies. Data analysis technique that been used is multiple regression with using SPSS version 23 program. The results of classical assumption test performed through normality test, heteroscedasticity, autocorrelation and multicollinearity showed that multiple regression model has fulfilled assumption and no violation occurred. Based on model feasibility test by using coefficient of determination test and simultaneous significant test indicates that feasible model which used for research. The result of hypothesis testing shows that the inventory turnover and current ratio have a significant and positive influence on profitability, while sales growth and company size have no significant influence on profitability.
Keywords : inventory turnover, sales growth, company size, current ratio, profitability