Work

Effect of inventory turnover on the level of profitability

Year: 2020

Type: conference-paper

Abstract: This study aims to determine the effect of inventory turnover on profitability in automotive companies listed on Indonesia stock Exchange from 2015-2017. Profitability is measured by Return On Assets (ROA). The data used are the financial statements of each sample company, which are obtained through ICMD (Indonesia Capital Market Directory) The analytical method used in this study is a quantitative method, by testing classical assumptions, as well as statistical analysis, namely simple linear regression analysis. The sampling method used is purposive sampling. The variables of this study are inventory turnover as variable X, and Return On Assets as Y variables with a total sample per year of 18 companies. The results of this study are inventory turnover does not have a positive effect on Return On Assets.

Source: IOP Conference Series Materials Science and Engineering

DOI: 10.1088/1757-899x/725/1/012137

Author: Abdillah Arif Nasution

Institution: Universitas Sumatera Utara

Language: English

Topic: Working Capital and Financial Performance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W3002375690

FWCI: 7.001

Cites:

Cited by: 23

Related to: 10