THE EFFECT OF SALES GROWTH, CASH TURNOVER, INVENTORY TURNOVER, AND RECEIVABLES TURNOVER ON NET PROFIT MARGIN (NPM) AT DATACOM TRADING COMPANY IN BALIKPAPAN
DOI:
https://doi.org/10.52630/jmbv.v10.i01.72Keywords:
Sales Growth, Cash Turnover, Inventory Turnover, Accounts Receivable Turnover, Net profit MarginAbstract
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.
References
Akinleye, G., & Adebowale, J. (2019). Account Receivables’ Management and Performance of Manufacturing Firms. International Journal of Economics & Business, 5(1), 18–27. https://zambrut.com/account- receivables/
Aprilia, I. D. (2017). Pengaruh Likuiditas, Pertumbuhan Penjualan, Perputaran Persediaan, Ukuran Perusahaan Dan Struktur Modal Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2015. Journal of Chemical Information and Modeling, 53(9), 1689–1699. Barus, A. (2013). Analisis Faktor- Faktor yang Mempengaruhi Profitabilitas pada Perusahaan
Manufaktur yang Terdaftar di Bursa Efek Indonesia. JWEM (Jurnal Wira Ekonomi Mikroskil), 3(2), 111–121.
Deni, I. (2014). Pengaruh Tingkat Perputaran Kas, Perputaran Piutsng dan Perputaran Persediaan terhadap Profitabilitas Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi. Fakultas Ekonomi. Universitas Maritim Raja Ali Haji. Kepulauan Riau, 1.htps://jurnal.umrah.ac.id
Dewi, K. A., Suwendra, I. W., & Yudiaatmaja, F. (2016). Pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan Terhadap Profitabilitas pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2014. E-Journal Bisma Univesitas Pendidikan Ganesha, 4(1), 1–11.
Hastuti, N. (2010). Analisis Pengaruh Periode Perputaran Persediaan, Periode Perputaran Hutang Dagang, Rasio Lancar, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan. 63.
Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: PT Rajagrafindo Persada.
Nugroho, E. (2010). Penjualan , Perputaran Modal Kerja , Ukuran Perusahaan Dan Leverage Terhadap profitabilitas. 1–30.
Nurafika, R. A. (2018). Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Semen. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 4(1). https://doi.org/10.31289/jab.v4i1.1 532 DOI: https://doi.org/10.31289/jab.v4i1.1532
Oktapia, A. (2020). Pengaruh Pertumbuhan penjualan, perputaran persediaan, dan perputaran piutang terhadap profitabilitas. Journal Chemical Information and Modeling, 29(9), 1689–1699.
Rachman, D., & Kartika, W. (2020). Pengaruh Perputaran Persediaan Dan Perputaran Piutang Terhadap Profitabilitas Pada Pt Bozzetto Indonesia Periode Tahun 2001-2017. Pengaruh Perputaran Persediaan Dan Perputaran Piutang Terhadap Profitabilitas Pada Pt Bozzetto Indonesia Periode Tahun 2001- 2017, 11(April), 55–64.
Riyanto, Bambang. (2010). Dasar-Dasar Pembelanjaan Perusahaan. Edisi 4. Yogyakarta. BPFE
Sartono, Agus (2010). Manajemen Keuangan Teori dan Aplikasi. Edisi 4. Yogyakarta. BPFE
Wulandari, I., 1), , Abrar Oemar, SE, M. S., 2), , Hartono, SE, M. S., & 3). (2017). Pengaruh perputaran modal kerja, perputaran asset tetap, perputaran piutang, Perputaran Kas dan perputaran persediaan terhadap Net Profit Margin (NPM) pada Peru sahaan Manufaktur di Bursa Efek Indonesia periode 2011-2015. Cybrarians Journal, 37, 1–31. https://doi.org/10.12816/0013114 DOI: https://doi.org/10.36805/akuntansi.v3i1.233
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
License Terms
VISONER : Jurnal Manajemen dan Bisnis (VJMB) by STIE Balikpapan is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share ” copy and redistribute the material in any medium or format
- Adapt ” remix, transform, and build upon the material for any purpose, even commercially.
Under the following terms:
-
Attribution ” You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions ” You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
