PENGARUH PERPUTARAN PERSEDIAAN DAN LEVERAGE TERHADAP PROFITABILITAS WHOLESALE AND RETAIL TRADE DI BEI

  • Ameilia Damayanti Fakultas Ekonomi dan Bisnis Universitas Pancasila, Jakarta
  • Sri Ambarwati Fakultas Ekonomi dan Bisnis Universitas Pancasila
  • Susilawati . Fakultas Ekonomi dan Bisnis Universitas Pancasila

Abstract

The purpose of this study is to explain the effect of inventory turnover (ITO) and leverage
(DER) partially and simultaneously to profitability (ROA) of wholesale and retail trade companies
listed on the Indonesian Stock Exchange. The data used in the study are secondary data, in the form
of audited financial statements of companies listed on the Indonesia Stock Exchange. The study
population was 10 wholesale and retail trade companies listed on the IDX in 2013 - 2017 with the
sampling technique used was purposive sampling. The analysis was carried out with quantitative
descriptive analysis techniques using IBM SPSS 21. The results of data analysis showed that
partially ITO had a significant effect on ROA, and DER partially had no significant effect on ROA.
Simultaneously ITO and DER have a significant influence on the ROA of wholesale and retail trade
companies listed on the IDX.

Published
2019-11-02