Pengaruh Inventory Turnover terhadap Perubahan Laba Bersih PT Sampoerna Periode 2016–2024
DOI:
https://doi.org/10.55606/jupsim.v4i3.5150Kata Kunci:
Activity Ratio, Inventory Turnover, Net Profit, Operational Efficiency, PT SampoernaAbstrak
This study aims to analyze the effect of inventory turnover on changes in net profit at PT Hanjaya Mandala Sampoerna Tbk during the period 2016–2024. PT Hanjaya Mandala Sampoerna Tbk is one of the major companies involved in the cigarette industry in Indonesia, which faces significant challenges in managing inventory and maximizing profitability. This study uses a quantitative approach with a simple linear regression analysis method to examine the relationship between inventory turnover and changes in the company's net profit. The data used in this study are secondary data obtained from the company's quarterly financial reports, which are accessed through the official website of the Indonesia Stock Exchange. The analysis results show that inventory turnover has a significant influence on changes in the company's net profit. The adjusted R square value of 21.65 percent indicates that inventory turnover can explain part of the variability in changes in net profit. This means that efficient inventory turnover can be an important factor in determining a company's profitability. In addition, the F significance value of 0.0042 indicates that the regression model used is statistically significant, which means the relationship between inventory turnover and net profit does not occur by chance. The positive relationship between the variables indicates that the higher the efficiency of inventory turnover, the company's net profit tends to increase. These findings underscore the importance of effective inventory management in improving company profitability, particularly amidst the ever-changing challenges of the cigarette industry. Therefore, inventory turnover can be used as a managerial indicator to assess a company's operational effectiveness and as a reference for strategic decision-making to maintain long-term profit stability and enhance market competitiveness.
Referensi
Alie, M. S., Saleh, R. A., Anggraini, D., & Oktaria, E. T. (2024). Perbandingan kinerja keuangan perusahaan rokok PT Hanjaya Mandala Sampoerna Tbk periode 2020–2022. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 3(6), 1562–1566. https://doi.org/10.56799/ekoma.v3i6.4668
Aulia, S. Z., & Santoso, B. (2025). Pengaruh rasio aktivitas dengan perhitungan perputaran kas, perputaran piutang, dan perputaran persediaan terhadap profitabilitas pada perusahaan sub sektor farmasi di Bursa Efek Indonesia periode tahun 2014–2023. Jurnal Nusa Akuntansi, 2(1), 348–369. https://doi.org/10.62237/jna.v2i1.202
Badriyani, M. Q. G., & Nurwita. (2025). Pengaruh current ratio, debt to equity ratio dan total asset turnover terhadap return on asset pada PT Hanjaya Mandala Sampoerna Tbk periode 2014–2023. JICN: Jurnal Intelek Dan Cendikiawan Nusantara, 2, 435–445. https://jicnusantara.com/index.php/jicn
Christ Notatema Zai, R. (2024). Manajemen strategi dan kinerja keuangan untuk mencapai stabilitas PT Hanjaya Mandala Sampoerna Tbk tahun 2021–2023. Jurnal Sistem Informasi, Akuntansi Dan Manajemen, 4(3), 321–331.
Destiani, T., & Hendriyani, R. M. (2022). Analisis rasio keuangan untuk menilai kinerja keuangan perusahaan. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(1), 33–51. https://doi.org/10.47467/alkharaj.v4i1.488
Dewi, N. P. D. T., Putra, I. G. C., & Santoso, M. E. S. (2020). Pengaruh debt to equity ratio, inventory turnover, assets turn over dan firm size pada profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Kharisma, 2(3), 157–172. https://scholar.google.com/scholar?q=related:TkdYLiEFoF0J:scholar.google.com
Fitria, S. M., & Suartini, S. (2021). The effect of cash turnover, account receivable turnover and inventory turnover on profitability. Gorontalo Accounting Journal, 4(1), 1. https://doi.org/10.32662/gaj.v4i1.1214
Maulita, D., Sefty Framita, D., & Nailufaroh, L. (2022). Faktor-faktor yang mempengaruhi kualitas laba. Jurnal Economina, 1(September), 1–12.
Permatasari, S. S., Saragih, N. I., & Novitasari, N. (2025). Perancangan kebijakan persediaan tembakau dengan mempertimbangkan masa kadaluarsa dan kapasitas gudang untuk meningkatkan service level pada PT XYZ. E-Proceeding of Engineering, 12(1), 469–477. https://openlibrarypublications.telkomuniversity.ac.id/index.php/engineering/article/view/26079
Ratnadewi, C., Mulyatini, N., & Yulia, L. (2022). Pengaruh total asset turnover dan net profit margin terhadap pertumbuhan laba (Suatu studi pada PT Astra International Tbk yang terdaftar di Bursa Efek Indonesia periode 2010–2019). Business Management and Entrepreneurship Journal, 4(1), 100–109.
Sigalingging, A. S. M., Leiwakabessy, D. R., Suleman, S., Jusman, J., & Rijal, R. (2024). Evaluasi efektivitas manajemen modal kerja dalam meningkatkan profitabilitas perusahaan. Journal of Tax and Business, 5(1), 225–233. https://doi.org/10.55336/jpb.v5i1.194
Solikin, A. (2020). Pengaruh inventory turnover dan volume penjualan terhadap laba bersih. Jurnal Manajemen Strategi Dan Aplikasi Bisnis, 3(2), 129–136.
Sugiyono. (2022). Metode penelitian kuantitatif. Alphabet.
Suprapto, Y., & Enjeliana, N. (2021). Pengaruh firm size, liquidity, leverage, CCC dan inventory turnover terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences, 1(1), 2123–2135. https://journal.uib.ac.id/index.php/combines/article/view/4749
Syahamah, A., Susilowati, D., & Hernadi Moorcy, N. (2025). Pengaruh cash turnover, receivable turnover dan inventory turnover terhadap profitabilitas pada perusahaan subsektor farmasi yang terdaftar di Bursa Efek Indonesia. Jurnal GeoEkonomi, 16(1), 96–106. https://doi.org/10.36277/geoekonomi.v16i1.572
Titisnamia, G., & Puspita, Y. (2023). Pengaruh rasio aktivitas terhadap profitabilitas (Studi pada perusahaan rokok yang terdaftar di Bursa Efek Indonesia tahun 2016–2021). Monex Journal Research Accounting Politeknik Tegal, 12(2), 164–179. https://doi.org/10.30591/monex.v12i2.4815
Zega, W. T. P., Purba, J. A. D., Lumbantoruan, P. Y., & Siallagan, H. (2025). Analisis laporan keuangan untuk mengukur pertumbuhan laba bersih perusahaan. Jurnal Cendekia Ilmiah, 4(2), 2462–2471.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis

Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.