Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 10 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

PENGARUH SALES GROWTH DAN TATO TERHADAP PROFITABILITAS PADA SAPX PERIODE 2019 - 2025

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  • Muhammad Arif Fadhilah,
  • Darkiman Ruminta,
  • Dudi Duta Akbar
Muhammad Arif Fadhilah
Universitas Bina Sarana Informatika
Darkiman Ruminta
Universitas Bina Sarana Informatika
Dudi Duta Akbar
Universitas Bina Sarana Informatika

Published 2026-09-07

Keywords

  • Sales Growth,
  • Total Asset Turnover,
  • Profitability

How to Cite

PENGARUH SALES GROWTH DAN TATO TERHADAP PROFITABILITAS PADA SAPX PERIODE 2019 - 2025. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(10). https://journal.cib.institute/index.php/musytari/article/view/3906

Abstract

Profitability is a crucial indicator reflecting a company's performance and prospects in the eyes of investors. Specifically, in the logistics sector, profitability is influenced by sales growth and total asset turnover. PT Satria Antaran Prima Tbk, as the case study company in the logistics sector, utilizes existing assets, which are considered to maintain financial stability and lower risk levels, thus potentially gaining investor confidence. Meanwhile, sales growth, reflected in revenue, is a key consideration in assessing a company's financial performance. Therefore, this study aims to analyze the effect of sales growth and total asset turnover on profitability in a case study of PT. Satria Antaran Prima Tbk, 2019–2025. This study uses a quantitative approach with multiple linear regression analysis. The data used is secondary data in the form of quarterly financial reports obtained from the company's official website. The data spans seven years, with four quarters collected each year, resulting in a total of 28 data sets. The influence of total sales is obtained by calculating natural total sales (Sales Growth) and Total Asset Turnover using TATO, while profitability is measured using ROE. The results show that sales growth and total asset turnover simultaneously have a significant effect on profitability. If partially Sales Growth has no effect and TATO has an effect on Profitability.
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References

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