The Effect of Merchandise Inventory and Sales on Net Profit at CV Cahaya Sumatera Karawang

Abstract

Competition in the business world in Indonesia is increasingly rapid and extreme. Therefore, every company tries to correct its shortcomings and weaknesses to compete with other companies. This study aims to determine (1) The effect of inventory on net profit and (2) the effect of sales on net profit. The research was conducted at CV Cahaya Sumatera Karawang.The research used descriptive and verifiable methods for data processing using SPSS version 26. The data were analyzed using classical assumption tests (heteroskedasticity test, multicollinearity test, normality test, and autocorrelation test), multiple linear regression test, and hypothesis test (f test, t-test, and adjusted R square test). The results showed that (1) Inventory affects net profit. The results of the t-test showed that the inventory (X1) had a calculated t value of 5.430 > t table 2.228 and sig.0.000< 0.05, so it could be known that H01 reject and Ha1 was accepted. (2) Sales affect net profit; sales (X2) have a calculated t value of 99.607 > t table 2.228, and sig. 0.000< 0.05 so that it can be known that H02 reject and Ha2 is received. Test f has a calculated f value of 35.542 > f table 4.960, and the value of sig.0.00 < 0.05, then Ho in reject Ha is received, meaning that inventory and sales simultaneously affect net profit.