Owner : Riset dan Jurnal Akuntansi
Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022

Analisis Faktor-Faktor yang Mempengaruhi Profabilitas(ROI) Pada Perusahaan Barang Konsumsi

Siti Aisyah Nasution (Universitas Prima Indonesia)
Peronita Lestari (Universitas Prima Indonesia)
Whitny Tanisha (UNIVERSITAS PRIMA INDONESIA)
Erika Stevani Br Sembiring (Universitas Prima Indonesia)



Article Info

Publish Date
29 Mar 2022

Abstract

The purpose of this research is to determine the effect of sales, operating cost, cash turnover, and inventory turnover on the return on investment (ROI) of consumer goods companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research uses a quantitative descriptive presentation with a total sample of 29 consumer goods companies. The sample selection using data collection techniques used in this research is literature study and official sources of data, in this case published by the Indonesia Stock Exchange on its website www.idx.co.id . Hypothesis testing of the data is tested using the classical assumption test. The value of Adjusted Rsquare is 0.203, which means 20.3% and the other independent variables are 79.7%. The results of the discussion separately state that Sales, Operating Costs, and Cash Turnover have an effect but Inventory Turnover has no effect on Return On Investment. Sales, Operational Costs, Cash Turnover and Inventory Turnover as a whole have an influence on Return On Investment.

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...