Pengaruh Inventory Turnover dan Kebijakan Deviden Terhadap Pertumbuhan Laba pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Inventory turnover dan Kebijakan deviden terhadap Pertumbuhan laba pada Perusahaan Ototmotif yang terdaftar di Bursa Efek Indonesia Tahun 2019- 2021 secara parsial dan simultan. Populasi dalam penelitian ini adalah perusahaan Otomotif sebanyak 12 perusahaan dengan teknik pengambilan sampel berdasarkan kriteria dengan menggunakan teknik jenuh. Sampel yang diperoleh berdasarkan kriteria sebanyak 12 perusahaan sektor Otomotif dengan tahun pengamatan 3 tahun dengan demikian total sampel pada penelitian ini adalah sebanyak 36 perusahaan otomotif tahun 2019-2021 . Jenis penelitian adalah kuantitatif dengan pendekatan asosiatif kausal. Teknik analisis data yang digunakan adalah kuantitatif dengan statistik deskriptif menggunakan SPSS v.25. Berdasarkan hasil pengujian Uji f didapat nilai f hitung sebesar 13,038 > F tabel sebesar 2,26 dengan tingkat signifikansi sebesar 0,008 < 0,05. Berdasarkan hasil tersebut, sesuai dengan kaidah pengujian maka dapat disimpulkan bahwa Inventory Turnover (X1) dan Kebijakan Deviden (X2) berpengaruh secara bersama (simultan) searah positif dan signifikan terhadap Pertumbuhan Laba (Y). The purpose of this study was to determine the effect of inventory turnover and dividend policy on profit growth in automotive companies listed on the Indonesia Stock Exchange in 2019-2021 partially and simultaneously. The population in this study were 12 automotive companies with a sampling technique based on criteria using a saturation technique. The samples obtained were based on the criteria of 12 automotive sector companies with a 3 year observation year, thus the total sample in this study was 36 automotive companies in 2019-2021. This type of research is quantitative with a causal associative approach. The data analysis technique used is quantitative with descriptive statistics using SPSS v.25. Based on the test results of the f test, the calculated f value is 13.038 > F table is 2.26 with a significance level of 0.008 <0.05. Based on these results, according to the test rules, it can be concluded that Inventory Turnover (X1) and Dividend Policy (X2) have a simultaneous positive and significant effect on Profit Growth (Y). The purpose of this study was to determine the effect of inventory turnover and dividend policy on profit growth in automotive companies listed on the Indonesia Stock Exchange in 2019-2021 partially and simultaneously. The population in this study were 12 automotive companies with a sampling technique based on criteria using a saturation technique. The samples obtained were based on the criteria of 12 automotive sector companies with a 3 year observation year, thus the total sample in this study was 36 automotive companies in 2019-2021. This type of research is quantitative with a causal associative approach. The data analysis technique used is quantitative with descriptive statistics using SPSS v.25. Based on the test results of the f test, the calculated f value is 13.038 > F table is 2.26 with a significance level of 0.008 <0.05. Based on these results, according to the test rules, it can be concluded that Inventory Turnover (X1) and Dividend Policy (X2) have a simultaneous positive and significant effect on Profit Growth (Y).