Pengaruh Tingkat Perputaran Modal Kerja, Struktur Modal, Pertumbuhan Penjualan dan Skala Perusahaan terhadap Profitabilitas
Studi Kasus pada Perusahaan Sub Sektor Tekstil dan Garment yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022
Abstract
Purpose – The purpose of this research to determine how much influence Working Capital Turnover (WCT), Capital Structure (DER), Sales Growth (SG), and Company Scale (Firm Size) have on Profitability by using the ratio of Return On Assets (ROA) partially or simultaneously.
Method – The subject of this research is a descriptive research with a quantitative approach. The population in this study is 14 Textile and Garment Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling method used was purposive sampling. The data of this research uses documentation study and literature study. Testing the hypothesis of this study used multiple regression analysis techniques using the SPSS (Statistical Package for the Social Sciences) computer program.
Result – The results of this study indicate that the independent variables Working Capital Turnover, Capital Structure, and Sales Growth partially have no effect on profitability (ROA). Meanwhile, the independent variable Firm Scale partially influences profitability (ROA). And the results of Working Capital Turnover, Capital Structure, Sales Growth, and Company Scale simultaneously have a significant effect on profitability (ROA).
Implication – The magnitude of the influence of the coefficient of determination (R2) is 33.3% and the remaining 66.7%. Where the profitability of 66.7% is influenced by other variables not explained in this study.
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