Pengaruh Perputaran Persediaan dan Pertumbuhan Penjualan Terhadap Profitabilitas pada PT. Perkebunan Nusantara III (Persero) Medan

Abstract

This study aims to determine how (1) the influence of inventory turnover and sales growth partially on profitability at PT Perkebunanan Nusantara III (Persero) Medan in 2013-2017 (2) the effect of inventory turnover and simultaneous sales growth on profitability at PT Perkebunan Nusantara III (Persero) Medan in 2013-2017. The independent variable used in this study is inventory turnover and sales growth, while the devaluation variable is profitability. The population used in this study is a monthly profit / loss report in the form of inventory data, sales and net income. The sampling method used was purposive sampling technique. The cellphone used is the income statement and balance sheet for 60 months. The subject of this research was PT Perkebunan Nusantara III (Persero) Medan in 2013-2017. Data is collected by recording documents, then analyzed using multiple linear regression analysis. The results showed that (1) There was a simultaneous and significant positive effect of inventory turnover (X1), and sales growth (X2) on profitability (Y) at PT Perkebunan Nusantara III (Persero) Medan in 2013-2017. The adjusted R2 value shows the results of 0.403, which means that 40.3% profitability is influenced by inventory turnover and sales growth. While the remaining 59.7% is influenced by other variables outside of this study.