EVANIA, GRACE (2024) The impact of sales growth towards profitability. Diploma thesis, Universitas Pelita Harapan.
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Abstract
This study examines the impact of sales growth on profitability in
manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the
2019–2023 period. The sample comprises 74 manufacturing firms selected using
purposive sampling based on criteria such as complete financial statements and
positive income. Profitability is measured using Return on Assets (ROA), with sales
growth as the primary independent variable and leverage, liquidity, firm age, and
firm size as control variables. Secondary data was analyzed using multiple linear
regression to evaluate the relationship between sales growth and profitability. The
results show that sales growth has a consistent and significant impact on
profitability, underscoring the importance of revenue expansion in improving
financial performance. Control variables such as firm size and firm age also
significantly influence profitability, reflecting the roles of operational scale and
experience. These findings provide theoretical insights into the factors driving
profitability in the manufacturing sector and practical implications for management.
Companies should focus on strategies that enhance sales growth while addressing
liquidity and leverage challenges to sustain profitability in a competitive
environment./ Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan
penjualan terhadap profitabilitas pada perusahaan manufaktur yang terdaftar di
Bursa Efek Indonesia (BEI) selama periode 2019–2023. Sampel penelitian
melibatkan 74 perusahaan manufaktur yang dipilih melalui metode purposive
sampling dengan kriteria tertentu, seperti ketersediaan laporan keuangan lengkap
dan pendapatan positif. Profitabilitas diukur menggunakan Return on Assets (ROA)
sebagai indikator utama, dengan pertumbuhan penjualan sebagai variabel
independen utama. Selain itu, leverage, likuiditas, umur perusahaan, dan ukuran
perusahaan digunakan sebagai variabel kontrol. Data sekunder dianalisis
menggunakan regresi linier berganda untuk mengidentifikasi hubungan antara
pertumbuhan penjualan dan profitabilitas. Hasil penelitian menunjukkan bahwa
pertumbuhan penjualan berpengaruh secara signifikan dan konsisten terhadap
profitabilitas, menegaskan peran pertumbuhan sebagai faktor utama dalam
mendukung kinerja keuangan perusahaan. Selain itu, variabel kontrol, terutama
ukuran perusahaan dan umur perusahaan, memiliki pengaruh signifikan terhadap
profitabilitas, sedangkan leverage dan likuiditas menunjukkan pengaruh yang lebih
bervariasi. Temuan ini memberikan kontribusi penting terhadap literatur terkait
profitabilitas perusahaan, khususnya di sektor manufaktur. Dari sisi praktis, hasil
penelitian ini dapat menjadi pedoman bagi manajemen perusahaan dalam
merancang dan mengimplementasikan strategi keuangan yang lebih efektif untuk
mendorong pertumbuhan berkelanjutan. Penelitian ini juga membuka peluang
untuk studi lanjutan yang mempertimbangkan variabel lain atau sektor industri
yang berbeda.
Item Type: | Thesis (Diploma) |
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Creators: | Creators NIM Email ORCID EVANIA, GRACE NIM03012210001 graceevania44@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Tarigan, Louis Yosen Primsa NIDN0102068202 primsa.tarigan@uph.edu |
Uncontrolled Keywords: | Sales Growth; Return on Assets; Manufacturing Companies; Indonesia Stock Exchange |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Depositing User: | Grace Evania |
Date Deposited: | 25 Feb 2025 03:33 |
Last Modified: | 25 Feb 2025 03:33 |
URI: | http://repository.uph.edu/id/eprint/67225 |