Analysis of the Effect of Inventory Turnover and Sales Growth on Profitability (Case Study on CV. Kresna Jaya Abadi 2019-2021)

Nugraha, Dewa Gede Jimbar and Sugiarta, I Komang and Sarjana, I Made (2022) Analysis of the Effect of Inventory Turnover and Sales Growth on Profitability (Case Study on CV. Kresna Jaya Abadi 2019-2021). Journal or Pulication Title.

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Abstract

Profitability is the ability of an enterprise to make a profit. Profit is an important part of every company because profit affects the financial condition of a company. Inventory turnover is also an important part of the company if the com-pany is able to increase its inventory turnover, this can accelerate returning profits to cash. Sales growth is also important for the company with the growth of sales, it will increase profits. But different from what is seen, sales growth can not always increase the company's profit. The problem in this study is to compare the theory with what happens in the CV. Kresna Jaya Abadi regarding the effect of inventory turnover and sales growth is devoured profitability. This study examined the partial and simultaneous effect of inventory turnover and sales growth due to CV profitability. Kresna Jaya Abadi during the Covid-19 pandemic in 2019 - 2021. The data used in this study are secondary data obtained from CV. Kresna Jaya Abadi in the form of financial statements from 2019 - 2021. The analysis model used in this study is multiple linear analysis. The results showed that statistically inventory turnover had a positive and significant effect on profitability while sales growth statistically did not have a significant effect on profitability. The simultaneous effect of inventory turnover and sales growth from statistical tests has a significant effect on profitability .

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