ABSTRCT
This research has a purpose to know the effect of sales growth, cash turnover, inventory turnover and
accounts receivable turnover on the Net Profit Margin at the DATACOM trading company in
Balikpapan. This study uses secondary data obtained from the financial statements of the trading company
DATACOM in Balikpapan with the research period 2008-2019. The data analysis method used is ratio
analysis, multiple linear regression analysis, t-test, and classical assumption test. The results showed that
the variables of inventory turnover and accounts receivable turnover had effect on Net Profit Margin with
sig values of 0.020 and 0.048. Meanwhile, the variable sales growth and cash turnover did not have a
significant effect on Net Profit Margin with sig values of 0.136 and 0.232. The result of the determination
coefficient is 71.2%, this means that the ability of the independent variable to affect the dependent variable
is 71.2%, while 28.8% is influenced by other variables that are not included in this regression.
Keywords: Sales Growth, Cash Turnover, Inventory Turnover, and Accounts Receivable
Turnover, Net profit Margin