Berdasarkan uhasil upenelitian, ukesimpulan, udan uketerbatasan
upenelitian uyang utelah udiungkapkan umaka usaran uuntuk upenelitian
uselanjutnya uialah:
1. uManajemen uperusahaan udiharapkan udapat umemperhatikan
ulebih ulanjut upengelolaan ukas, upiutang, udan upersediaannya
uagar uberjalan usecara umaksimal usehingga umendukung
ukenaikan uprofitabilitas uperusahaan.
2. Pada upenelitian uselanjutnya udiharapkan upeneliti udapat
umenambahkan uvariabel ulain uyang udapat umempengaruhi
uprofitabilitas uperusahaan, udan ujuga udapat umenambahkan
uobjek uyang ulebih uluas utidak uhanya upada uindustry umanufaktur,
utetapi ubisa ujuga uditambahkan udengan uindustry ulainnya.
3. Pada upenelitian uselanjutnya ujuga udapat umenggunakan uperiode
uterbaru upenelitian uagar uhasil uyang udidapat ujuga umaksimal udan
uterbarukan.
Brigham, E. F., & Houston, J. F. (2001). Manajemen Keuangan. Jakarta:
Erlangga.
CNN Indonesia. (2017). Faktor Psikologis, Industri Makanan dan Minuman
“Meriang.”, diakses pada 5 Mei 2023.
https://www.cnnindonesia.com/ekonomi/20170802122343-92- 231886/faktor-psikologis-industri-makanan-dan-minuman-meriang Damayanti, A., & Ambarwati, S. (2019). Pengaruh Perputaran Persediaan Dan
Leverage Terhadap Profitabilitas Wholesale and Retail Trade Di Bei. Jurnal Penelitian Menejemen, 1(2), 194–210. Fuady, T. R., & Rahmawati, I. (2018).
Pengaruh_Perputaran_Kas_Perputaran_Piuta. Ilmiah Binaniaga, 14(01), 51–
66.
Ghozali, I (2013). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21 (7th ed.: P. P. Harto, Ed.). Semarang: Badan Penerbit Universitas Dipenogoro Hery. (2016). Analisis Keuangan untuk Menilai Kondisi Finansial dan Kinerja
Perusahaan (pp. 138–139). Jakarta: Kompas Gramedia
Jogiyanto (2000), Teori Portofolio dan Analisi Investasi. Yogyakarta: BPEE UGM,
Kasmir. (2019). Analisis Laporan Keuangan. Jakarta: PT RajaGrafindo Persada Kurniawan, I. S., Pattisahusiwa, S., & Pratama, S. B. (2022). Volume 14 Issue 2 (
2022 ) Pages 292-302 JURNAL MANAJEMEN ISSN : 0285-6911 ( Print ) 2528-1518 ( Online ) Pengaruh penjualan , perputaran kas , perputaran piutang dan perputaran persediaan terhadap profitabilitas Abstrak The effect of sales , cash turnove. 14(2), 292–302.
Martani, D., Siregar, S. V., Wardhani, R., Farahmita, A., & Tanujaya, E. (2016).
Akuntansi Keuangan Menengah Berbasis PSAK (2nd ed.). Jakarta Selatan:
Salemba Empat.
Agus Harjito dan Martono, Manajemen Keuangan. Edisi Kedua, Cetakan Pertama, Penerbit EKONISIA, Yogyakarta, 2011
Munawir. (2014). Analisa Laporan Keuangan (4th ed.). Yogyakarta: Liberty.
Muslichah. (2021). Akuntansi Manajemen Teori dan Aplikasi. Jakarta: Mitra wancana media.
Novika, W., & Siswanti, T. (2022). Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas (Studi Empiris
Perusahaan Manufaktur – Subsektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode Tahun 2017-2019). Jurnal Ilmiah Mahasiswa Akuntansi, 2(1), 43–56.
60
Nurafika, R. A. (2018). Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Semen. JURNAL
AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 4(1).
Rudianto. (2012). Pengantar Akuntansi. Jakarta: Erlangga
Husnan, Suad dan Enny Pudjiastuti, (2015), Dasar-Dasar Manajemen Keuangan.
Yogyakarta: UPP STIM YKPN.
Sutrisno (2013) Manajemen Keuangan Teori Konsep & Aplikasi. Yogyakarta:
Ekonisia Fakultas Ekonomi UII
Tempo. (2018). Industri Makanan dan Minuman Menjadi Sektor Andalan di 2018. https://bisnis.tempo.co/read/1058746/industri-makanan-dan-minuman- menjadi-sektor-andalan-di-2018
LAMPIRAN
Lampiran 1 Data Penelitian Perusahaan sub-sektor food and beverages tahun 2017-2021
1. Data perhitungan Return on Asset perusahaan sub-sektor food and beverages yang terdaftar di BEI Tahun 2017-2021
No Kode Tahun Laba Bersih Setelah
Pajak Total Aktiva Return On
Asset
1 BUDI
2017 Rp 45,691,000,000 Rp 2,939,456,000,000 1.55 2018 Rp 50,467,000,000 Rp 3,392,980,000,000 1.49 2019 Rp 64,021,000,000 Rp 2,999,767,000,000 2.13 2020 Rp 67,093,000,000 Rp 2,963,007,000,000 2.26 2021 Rp 91,723,000,000 Rp 2,993,218,000,000 3.06
2 CEKA
2017 Rp 107,420,886,839 Rp 1,392,636,444,501 7.71 2018 Rp 92,649,656,775 Rp 1,168,956,042,706 7.93 2019 Rp 215,459,200,242 Rp 1,393,079,542,074 15.47 2020 Rp 181,812,593,992 Rp 1,566,673,828,068 11.61 2021 Rp 187,066,990,085 Rp 1,697,387,196,209 11.02
3 CLEO
2017 Rp 50,173,730,829 Rp 660,917,775,322 7.59 2018 Rp 63,261,752,474 Rp 833,933,861,594 7.59 2019 Rp 130,756,461,708 Rp 1,245,144,303,719 10.50 2020 Rp 132,772,234,495 Rp 1,310,940,121,622 10.13 2021 Rp 180,711,667,020 Rp 1,348,181,576,913 13.40
4 DLTA
2017 Rp 279,772,635,000 Rp 1,340,842,765,000 20.87 2018 Rp 338,129,985,000 Rp 1,523,517,170,000 22.19 2019 Rp 317,815,177,000 Rp 1,425,983,722,000 22.29 2020 Rp 123,465,762,000 Rp 1,225,580,913,000 10.07 2021 Rp 187,992,998,000 Rp 1,308,722,065,000 14.36
5 HOKI
2017 Rp 47,964,112,940 Rp 576,963,542,579 8.31 2018 Rp 90,195,136,265 Rp 758,846,556,031 11.89 2019 Rp 103,723,133,972 Rp 848,676,035,300 12.22 2020 Rp 38,038,419,405 Rp 906,924,214,166 4.19 2021 Rp 12,533,087,704 Rp 989,119,315,334 1.27
6 ICBP
2017 Rp 3,543,173,000,000 Rp 31,619,514,000,000 11.21 2018 Rp 4,658,781,000,000 Rp 34,367,153,000,000 13.56 2019 Rp 5,360,029,000,000 Rp 38,709,314,000,000 13.85 2020 Rp 7,418,574,000,000 Rp 103,588,325,000,000 7.16 2021 Rp 7,900,282,000,000 Rp 118,066,628,000,000 6.69
7 INDF
2017 Rp 5,097,264,000,000 Rp 88,400,877,000,000 5.77 2018 Rp 4,961,851,000,000 Rp 96,537,796,000,000 5.14 2019 Rp 5,902,729,000,000 Rp 96,198,559,000,000 6.14 2020 Rp 8,752,066,000,000 Rp 163,136,516,000,000 5.36 2021 Rp 11,203,585,000,000 Rp 179,356,193,000,000 6.25
8 MYOR
2017 Rp 1,630,953,830,893 Rp 14,915,849,800,251 10.93 2018 Rp 1,760,434,280,304 Rp 17,591,706,426,634 10.01 2019 Rp 2,051,404,206,764 Rp 19,037,918,806,473 10.78 2020 Rp 2,098,168,514,645 Rp 19,777,500,514,550 10.61 2021 Rp 1,211,052,647,953 Rp 19,917,653,265,528 6.08
No Kode Tahun Laba Bersih Setelah
Pajak Total Aktiva Return On
Asset
9 ROTI
2017 Rp 135,364,021,139 Rp 4,559,573,709,411 2.97 2018 Rp 127,171,436,363 Rp 4,393,810,380,883 2.89 2019 Rp 236,518,557,420 Rp 4,682,083,844,951 5.05 2020 Rp 168,610,282,478 Rp 4,452,166,671,985 3.79 2021 Rp 281,340,682,456 Rp 4,191,284,422,677 6.71
10 SKBM
2017 Rp 25,880,464,791 Rp 1,623,027,475,045 1.59 2018 Rp 15,954,632,472 Rp 1,771,365,972,009 0.90 2019 Rp 957,169,058 Rp 1,820,383,352,811 0.05 2020 Rp 5,415,741,808 Rp 1,768,660,546,754 0.31 2021 Rp 29,707,421,605 Rp 1,970,428,120,056 1.51
11 SKLT
2017 Rp 22,970,715,348 Rp 636,284,210,210 3.61 2018 Rp 31,954,131,252 Rp 747,293,725,435 4.28 2019 Rp 44,943,627,900 Rp 790,845,543,826 5.68 2020 Rp 42,520,246,722 Rp 773,863,042,440 5.49 2021 Rp 84,524,160,228 Rp 889,125,250,792 9.51
12 STTP
2017 Rp 216,024,079,834 Rp 2,342,432,443,196 9.22 2018 Rp 255,088,886,019 Rp 2,631,189,810,030 9.69 2019 Rp 482,590,522,840 Rp 2,881,563,083,954 16.75 2020 Rp 628,628,879,549 Rp 3,448,995,059,882 18.23 2021 Rp 617,573,766,863 Rp 3,919,243,683,748 15.76
13 ULTJ
2017 Rp 718,402,000,000 Rp 5,175,896,000,000 13.88 2018 Rp 701,607,000,000 Rp 5,555,871,000,000 12.63 2019 Rp 1,035,865,000,000 Rp 6,608,422,000,000 15.67 2020 Rp 1,109,666,000,000 Rp 8,754,116,000,000 12.68 2021 Rp 1,276,793,000,000 Rp 7,406,856,000,000 17.24
2. Data perhitungan Perputaran Kas perusahaan sub-sektor food and beverages yang terdaftar di BEI Tahun 2017-2021
No Kode Tahun Penjualan Modal Kerja Perputaran Kas (kali)
1 BUDI
2017 Rp 2,510,578,000,000 Rp 7,503,000,000 334.61 2018 Rp 2,647,193,000,000 Rp 4,632,000,000 571.50 2019 Rp 3,003,768,000,000 Rp 7,324,000,000 410.13 2020 Rp 2,725,866,000,000 Rp 156,101,000,000 17.46 2021 Rp 3,374,782,000,000 Rp 188,591,000,000 17.89
2 CEKA
2017 Rp 4,257,738,486,908 Rp 544,096,879,729 7.83 2018 Rp 3,629,327,583,572 Rp 650,910,858,422 5.58 2019 Rp 3,120,937,098,980 Rp 845,211,547,495 3.69 2020 Rp 3,634,297,273,749 Rp 994,945,460,404 3.65 2021 Rp 5,359,440,530,374 Rp 1,074,980,527,278 4.99
3 CLEO
2017 Rp 614,677,561,202 Rp 27,335,861,112 22.49 2018 Rp 831,104,026,853 Rp 77,483,166,547 10.73 2019 Rp 1,088,679,619,907 Rp 35,802,563,794 30.41 2020 Rp 972,634,784,176 Rp 106,642,651,734 9.12 2021 Rp 1,103,519,743,574 Rp 96,921,307,008 11.39
4 DLTA
2017 Rp 777,308,328,000 Rp 1,066,891,281,000 0.73 2018 Rp 893,006,350,000 Rp 1,191,928,101,000 0.75 2019 Rp 827,136,727,000 Rp 1,132,217,720,000 0.73 2020 Rp 546,336,411,000 Rp 956,624,180,000 0.57 2021 Rp 681,205,785,000 Rp 875,845,384,000 0.78
5 HOKI
2017 Rp 1,209,215,316,632 Rp 314,361,431,843 3.85 2018 Rp 1,430,785,280,985 Rp 307,523,165,101 4.65 2019 Rp 1,653,031,823,505 Rp 321,520,295,605 5.14 2020 Rp 1,173,189,488,886 Rp 234,766,925,927 5.00 2021 Rp 933,597,187,584 Rp 169,367,897,801 5.51
6 ICBP
2017 Rp 35,606,593,000,000 Rp 9,751,743,000,000 3.65 2018 Rp 38,413,407,000,000 Rp 6,886,170,000,000 5.58 2019 Rp 42,296,703,000,000 Rp 10,068,566,000,000 4.20 2020 Rp 46,641,048,000,000 Rp 11,540,059,000,000 4.04 2021 Rp 56,803,733,000,000 Rp 15,101,504,000,000 3.76
7 INDF
2017 Rp 70,186,618,000,000 Rp 10,877,636,000,000 6.45 2018 Rp 73,394,728,000,000 Rp 2,068,516,000,000 35.48 2019 Rp 76,592,955,000,000 Rp 6,716,583,000,000 11.40 2020 Rp 81,731,469,000,000 Rp 10,442,363,000,000 7.83 2021 Rp 99,345,618,000,000 Rp 13,779,995,000,000 7.21
8 MYOR
2017 Rp 20,816,673,946,473 Rp 6,200,571,248,357 3.36 2018 Rp 24,060,801,395,725 Rp 7,883,348,340,759 3.05 2019 Rp 25,026,739,472,547 Rp 9,049,743,242,312 2.77 2020 Rp 24,476,953,742,651 Rp 9,279,393,134,365 2.64 2021 Rp 27,904,558,322,183 Rp 7,399,010,407,873 3.77
No Kode Tahun Penjualan Modal Kerja Perputaran
Kas (kali)
9 ROTI
2017 Rp 2,491,100,179,560 Rp 1,292,760,907,779 1.93 2018 Rp 2,766,545,866,684 Rp 1,350,987,149,189 2.05 2019 Rp 1,487,586,425,468 Rp 767,472,725,873 1.94
2020 Rp 3,212,034,546,032 Rp 1,145,050,058,768 2.81 2021 Rp 3,287,623,237,457 Rp 798,844,014,637 4.12
10 SKBM
2017 Rp 1,841,487,199,828 Rp 325,042,846,726 5.67 2018 Rp 1,953,910,957,160 Rp 235,903,390,907 8.28 2019 Rp 2,104,704,872,583 Rp 220,812,149,243 9.53 2020 Rp 3,165,530,224,724 Rp 252,771,646,459 12.52 2021 Rp 3,847,887,478,570 Rp 274,929,449,927 14.00
11 SKLT
2017 Rp 914,188,759,779 Rp 55,636,319,150 16.43 2018 Rp 1,045,029,834,378 Rp 65,386,564,495 15.98 2019 Rp 1,281,116,255,236 Rp 85,070,882,557 15.06 2020 Rp 1,253,700,810,596 Rp 132,620,461,508 9.45 2021 Rp 1,356,846,112,540 Rp 191,718,753,930 7.08
12 STTP
2017 Rp 2,825,409,180,889 Rp 589,022,612,873 4.80 2018 Rp 2,826,957,323,397 Rp 574,133,258,010 4.92 2019 Rp 3,512,509,168,853 Rp 756,915,751,035 4.64 2020 Rp 3,846,300,254,825 Rp 879,741,618,929 4.37 2021 Rp 4,241,856,914,012 Rp 1,504,482,849,897 2.82
13 ULTJ
2017 Rp 4,879,559,000,000 Rp 2,619,365,000,000 1.86 2018 Rp 5,472,881,000,000 Rp 2,158,360,000,000 2.54 2019 Rp 6,241,419,000,000 Rp 2,880,327,000,000 2.17 2020 Rp 5,967,362,000,000 Rp 3,266,082,000,000 1.83 2021 Rp 6,616,642,000,000 Rp 3,288,282,000,000 2.01
3. Data perhitungan Perputaran Piutang perusahaan sub-sektor food and beverages yang terdaftar di BEI Tahun 2017-2021
No Kode Tahun Penjualan Rata-rata Piutang
Perputaran Piutang
(kali) 1 BUDI 2017 Rp 2,510,578,000,000 Rp 393,396,000,000 6.38
2018 Rp 2,647,193,000,000 Rp 537,774,500,000 4.92
2019 Rp 3,003,768,000,000 Rp 598,178,500,000 5.02 2020 Rp 2,725,866,000,000 Rp 606,192,000,000 4.50 2021 Rp 3,374,782,000,000 Rp 747,694,500,000 4.51
2 CEKA
2017 Rp 4,257,738,486,908 Rp 188,106,420,195 22.63 2018 Rp 3,629,327,583,572 Rp 185,276,493,770 19.59 2019 Rp 3,120,937,098,980 Rp 125,884,326,850 24.79 2020 Rp 3,634,297,273,749 Rp 112,877,201,130 32.20 2021 Rp 5,359,440,530,374 Rp 175,721,244,876 30.50
3 CLEO
2017 Rp 614,677,561,202 Rp 50,929,931,701 12.07 2018 Rp 831,104,026,853 Rp 77,162,207,211 10.77 2019 Rp 1,088,679,619,907 Rp 106,214,719,896 10.25 2020 Rp 972,634,784,176 Rp 121,060,442,678 8.03 2021 Rp 1,103,519,743,574 Rp 122,418,200,771 9.01
4 DLTA
2017 Rp 777,308,328,000 Rp 147,218,480,500 5.28 2018 Rp 893,006,350,000 Rp 151,573,870,000 5.89 2019 Rp 827,136,727,000 Rp 177,089,297,000 4.67 2020 Rp 546,336,411,000 Rp 149,420,709,000 3.66 2021 Rp 681,205,785,000 Rp 95,378,597,500 7.14
5 HOKI
2017 Rp 1,209,215,316,632 Rp 189,278,448,760 6.39 2018 Rp 1,430,785,280,985 Rp 256,015,515,516 5.59 2019 Rp 1,653,031,823,505 Rp 255,718,757,286 6.46 2020 Rp 1,173,189,488,886 Rp 246,595,127,853 4.76 2021 Rp 933,597,187,584 Rp 262,695,607,246 3.55
6 ICBP
2017 Rp 35,606,593,000,000 Rp 3,796,229,000,000 9.38 2018 Rp 38,413,407,000,000 Rp 3,999,721,500,000 9.60 2019 Rp 42,296,703,000,000 Rp 4,088,740,500,000 10.34 2020 Rp 46,641,048,000,000 Rp 4,661,353,000,000 10.01 2021 Rp 56,803,733,000,000 Rp 5,837,173,000,000 9.73
7 INDF
2017 Rp 70,186,618,000,000 Rp 4,828,289,500,000 14.54 2018 Rp 73,394,728,000,000 Rp 5,220,852,000,000 14.06 2019 Rp 76,592,955,000,000 Rp 5,404,002,000,000 14.17 2020 Rp 81,731,469,000,000 Rp 5,917,581,500,000 13.81 2021 Rp 99,345,618,000,000 Rp 7,027,585,500,000 14.14
8 MYOR
2017 Rp 20,816,673,946,473 Rp 5,054,203,185,384 4.12 2018 Rp 24,060,801,395,725 Rp 5,658,494,270,156 4.25 2019 Rp 25,026,739,472,547 Rp 5,737,430,385,487 4.36 2020 Rp 24,476,953,742,651 Rp 5,682,989,396,632 4.31 2021 Rp 27,904,558,322,183 Rp 5,687,894,266,405 4.91
No Kode Tahun Penjualan Rata-rata Piutang Perputaran
Piutang (kali)
9 ROTI
2017 Rp 2,491,100,179,560 Rp 302,649,458,377 8.23 2018 Rp 2,766,545,866,684 Rp 368,933,692,048 7.50 2019 Rp 1,487,586,425,468 Rp 447,261,477,274 3.33 2020 Rp 3,212,034,546,032 Rp 413,675,770,793 7.76 2021 Rp 3,287,623,237,457 Rp 362,605,944,841 9.07 10 SKBM 2017 Rp 1,841,487,199,828 Rp 179,304,561,256 10.27
2018 Rp 1,953,910,957,160 Rp 223,114,031,360 8.76 2019 Rp 2,104,704,872,583 Rp 261,824,714,834 8.04 2020 Rp 3,165,530,224,724 Rp 319,167,802,609 9.92 2021 Rp 3,847,887,478,570 Rp 405,717,863,527 9.48
11 SKLT
2017 Rp 914,188,759,779 Rp 112,254,639,830 8.14 2018 Rp 1,045,029,834,378 Rp 139,993,142,355 7.46 2019 Rp 1,281,116,255,236 Rp 170,862,428,341 7.50 2020 Rp 1,253,700,810,596 Rp 165,892,670,727 7.56 2021 Rp 1,356,846,112,540 Rp 155,102,287,421 8.75
12 STTP
2017 Rp 2,825,409,180,889 Rp 365,718,583,403 7.73 2018 Rp 2,826,957,323,397 Rp 396,335,306,615 7.13 2019 Rp 3,512,509,168,853 Rp 482,093,852,808 7.29 2020 Rp 3,846,300,254,825 Rp 494,702,941,305 7.77 2021 Rp 4,241,856,914,012 Rp 461,787,438,473 9.19
13 ULTJ
2017 Rp 4,879,559,000,000 Rp 483,526,000,000 10.09 2018 Rp 5,472,881,000,000 Rp 517,827,000,000 10.57 2019 Rp 6,241,419,000,000 Rp 572,398,500,000 10.90 2020 Rp 5,967,362,000,000 Rp 595,414,500,000 10.02 2021 Rp 6,616,642,000,000 Rp 608,338,000,000 10.88
4. Data perhitungan Perputaran Persediaan perusahaan sub-sektor food and beverages yang terdaftar di BEI Tahun 2017-2021
No Kode Tahun Harga Pokok Produksi Persediaan
Perputaran Persediaan
(kali)
1 BUDI
2017 Rp 2,162,779,000,000 Rp 442,334,000,000 4.89 2018 Rp 2,647,193,000,000 Rp 675,596,000,000 3.92 2019 Rp 3,003,768,000,000 Rp 495,570,000,000 6.06 2020 Rp 2,725,866,000,000 Rp 511,382,000,000 5.33 2021 Rp 3,374,782,000,000 Rp 363,666,000,000 9.28
2 CEKA
2017 Rp 3,973,458,868,193 Rp 415,268,436,704 8.18 2018 Rp 3,354,976,550,553 Rp 332,754,905,703 8.97 2019 Rp 2,755,574,838,991 Rp 262,081,626,426 9.26 2020 Rp 3,299,157,338,979 Rp 326,172,666,133 11.22 2021 Rp 4,997,372,710,028 Rp 415,890,903,114 13.47
3 CLEO
2017 Rp 388,877,393,195 Rp 64,177,396,909 7.30 2018 Rp 562,460,279,774 Rp 94,918,120,811 7.07 2019 Rp 692,217,433,141 Rp 100,220,176,995 7.09 2020 Rp 562,235,507,989 Rp 101,777,866,019 5.57 2021 Rp 642,038,152,501 Rp 121,734,019,328 5.75
4 DLTA
2017 Rp 203,036,967,000 Rp 178,863,917,000 1.12 2018 Rp 241,721,111,000 Rp 205,396,087,000 1.26 2019 Rp 230,440,697,000 Rp 207,460,611,000 1.12 2020 Rp 179,156,903,000 Rp 185,922,488,000 0.91 2021 Rp 204,614,850,000 Rp 173,367,092,000 1.14
5 HOKI
2017 Rp 1,044,272,071,444 Rp 71,875,799,840 17.03 2018 Rp 1,228,387,538,365 Rp 142,212,647,161 11.48 2019 Rp 1,412,510,688,423 Rp 156,029,530,465 9.47 2020 Rp 1,029,660,122,589 Rp 146,626,605,836 6.80 2021 Rp 820,501,051,093 Rp 149,626,654,775 5.54
6 ICBP
2017 Rp 24,547,757,000,000 Rp 3,261,635,000,000 7.71 2018 Rp 26,147,857,000,000 Rp 4,001,277,000,000 7.20 2019 Rp 27,892,690,000,000 Rp 3,840,690,000,000 7.11 2020 Rp 29,416,673,000,000 Rp 4,586,940,000,000 6.98 2021 Rp 36,526,493,000,000 Rp 5,857,217,000,000 6.99
7 INDF
2017 Rp 50,318,096,000,000 Rp 9,690,981,000,000 5.54 2018 Rp 53,182,723,000,000 Rp 11,644,156,000,000 4.99 2019 Rp 53,876,594,000,000 Rp 9,658,705,000,000 5.06 2020 Rp 54,979,425,000,000 Rp 11,150,432,000,000 5.28 2021 Rp 66,881,557,000,000 Rp 12,683,836,000,000 5.61
8 MYOR
2017 Rp 15,841,619,191,077 Rp 1,825,267,160,976 8.02 2018 Rp 17,664,148,865,078 Rp 3,351,796,321,991 6.82 2019 Rp 17,109,498,526,032 Rp 2,790,633,951,514 5.57 2020 Rp 17,177,830,782,966 Rp 2,805,111,592,211 6.14 2021 Rp 20,981,574,813,780 Rp 3,034,214,212,009 7.19
No Kode Tahun Harga Pokok Produksi Persediaan Perputaran Persediaan
(kali)
9 ROTI
2017 Rp 1,183,169,352,508 Rp 50,264,253,248 23.43 2018 Rp 1,274,332,759,465 Rp 65,127,735,601 22.09 2019 Rp 1,487,586,425,468 Rp 83,559,374,391 20.01 2020 Rp 1,409,870,836,152 Rp 103,693,623,334 15.06 2021 Rp 1,501,277,071,348 Rp 119,581,371,896 13.45
10 SKBM
2017 Rp 1,655,321,857,120 Rp 293,162,796,955 6.23 2018 Rp 1,728,304,112,505 Rp 302,148,568,290 5.81 2019 Rp 1,837,650,335,553 Rp 410,800,635,623 5.16 2020 Rp 2,850,011,161,450 Rp 388,035,141,921 7.14