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Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Consumer Non Cyclical Tahun 2021-2023

Year: 2025

Type: article

Abstract: Companies run businesses with the aim of gaining profits that can be measured by profitability. This study aims to analyze the effect of accounts receivable turnover, sales growth, inventory turnover, and cash turnover on profitability. This study is a descriptive quantitative study. This study uses panel data. The sample used in this study was 59 companies. The analysis technique used in this study is panel data regression. The results of the analysis show that (1) Accounts receivable turnover has a positive and significant effect on profitability in the consumer non-cyclical sector. (2) Sales growth does not affect profitability in the consumer non-cyclical sector. (3) Inventory turnover has a positive and significant effect on profitability in the consumer non-cyclical sector. (4) Cash turnover does not affect profitability in the consumer non-cyclical sector.

Source: AKUNTANSI 45

DOI: 10.30640/akuntansi45.v6i1.4211

Authors: Nurul Laily Barsyah, Hermi Hermi

Institution: Universitas Trisakti

Language: English

Topic: Working Capital and Financial Performance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4410189943

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