THE EFFECT OF CIGARETTE EXCISE AND TOTAL ASSET TURN OVER ON PROFITABILITY AT PT. GUDANG GARAM Tbk YEAR 2017-2021

Authors

  • Masriza Masriza Institut Teknologi Dan Bisnis Indragiri
  • Sri Windartini Institut Teknologi Dan Bisnis Indragiri
  • Novriyani Novriyani Institut Teknologi Dan Bisnis Indragiri

Keywords:

Cigarette Tax, Total Asset Turn Over, Profitability

Abstract

This study aims to examine and analyze the effect of Cigarette Excise and Total Asset Turn Over on

Profitability as measured by Return On Assets at PT. Gudang Garam Tbk 2017-2021. Based on the

results of multiple linear regression analysis with a significance level of 5%, the results of this study

conclude: (1) Cigarette consumption partially has a significant effect on profitability (2) Total asset

turnover has partially no significant effect on profitability ( 3) Cigarette Excise and Total Assets Turn

Over simultaneously have no significant effect on Profitability at PT. Gudang Garam Tbk which is

listed on the Indonesian stock exchange. The benefits of this research are expected to be an additional

reference that enriches the management science literature and can provide practical benefits in seeing

the effect of cigarette excretion and Total Asset Turn Over on profitability.

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Published

2023-12-31

How to Cite

Masriza, M., Windartini, S., & Novriyani, N. (2023). THE EFFECT OF CIGARETTE EXCISE AND TOTAL ASSET TURN OVER ON PROFITABILITY AT PT. GUDANG GARAM Tbk YEAR 2017-2021. Jurnal Manajemen Dan Bisnis, 12(2), 165–177. Retrieved from https://journal.itbind.ac.id/index.php/jmbi/article/view/7

Issue

Vol. 12 No. 2 (2023): JMBI : JURNAL MANAJEMEN DAN BISNIS

Section

Artikel