PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN KAS DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PERUSAHAAN RETAIL

Abstract

This research aimed to find the effect of supply, cash flow, and sales growth on profitability of Retail companies
which were listed on Indonesia Stock Exchange (IDX). The population was 23 retail companies which were listed
on the Indonesia Stock Exchange in 2014 - 2018. Moreover, the data collection technique used purposive sampling,
in which the sample was based on criteria given. In line with, there were 7 companies as sample. Furthermore, the
data were secondary. In addition, the data analysis technique used multiple linier regression with SPSS 22. Based
on data analysis, this research concluded supply flow had significant effect on probability of retailer companies
which were listed on Indonesia Stock Exchange (IDX). Likewise, cash flow had significant effect on profitability
or retailer companies which were listed on Indonesia Stock Exchange (IDX). On the other hand, sales growth had
significant effect on profitability of retailer companies which were listed on Indonesia Stock Exchange (IDX).
Keywords: inventory turnover, cash turnover, sales growth, profitability