Pengaruh Kinerja Manajemen Persediaan Terhadap Kinerja Operasi Mendatang Pada Perusahaan Di Indonesia

Arrosikh, Aunul Mahdi (2026) Pengaruh Kinerja Manajemen Persediaan Terhadap Kinerja Operasi Mendatang Pada Perusahaan Di Indonesia. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja manajemen persediaan yang diukur dengan Inventory Intensity terhadap kinerja operasi mendatang yang diukur dengan Return on Assets (ROA) periode t+1, dengan mempertimbangkan variabel kontrol umur perusahaan (firm age) dan ukuran perusahaan (firm size). Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dengan teknik regresi data panel metode Fixed Effect Model serta uji cluster robust standard errors. Sampel penelitian terdiri dari 81 perusahaan sektor industri non-perbankan, jasa, properti, dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) dan menyajikan laporan persediaan lengkap selama periode 2020-2024. Hasil penelitian menunjukkan bahwa kinerja manajemen persediaan berpengaruh negatif dan signifikan terhadap kinerja operasi mendatang, yang mengindikasikan bahwa tingginya proporsi persediaan terhadap total aset justru menurunkan efisiensi operasional perusahaan pada periode berikutnya. Ukuran perusahaan menunjukkan pengaruh positif dan signifikan terhadap kinerja operasi mendatang, sedangkan umur perusahaan tidak menunjukkan pengaruh yang signifikan. Pengujian alternatif menggunakan Inventory Turnover sebagai proksi pembanding menghasilkan arah pengaruh yang konsisten dengan temuan utama. Temuan ini memberikan kontribusi empiris dalam memahami peran manajemen persediaan terhadap kinerja operasional perusahaan di Indonesia serta memberikan implikasi strategis bagi manajemen dalam merumuskan kebijakan pengelolaan persediaan yang lebih efektif dan berbasis bukti.
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This study aims to analyze the effect of inventory management performance, measured by Inventory Intensity, on future operating performance, measured by Return on Assets (ROA) at t+1, while considering firm age and firm size as control variables. This study employs a quantitative explanatory approach using panel data regression with the Fixed Effect Model, corrected with cluster robust standard errors. The research sample consists of 81 non-banking, service, property, and real estate companies listed on the Indonesia Stock Exchange (IDX) that disclosed complete inventory reports during the 2020–2024 period. The results show that inventory management performance has a negative and significant effect on future operating performance, indicating that a higher proportion of inventory to total assets reduces operational efficiency in the subsequent period. Firm size shows a positive and significant effect on future operating performance, while firm age shows no significant effect. An additional test using Inventory Turnover as an alternative proxy yields results consistent with the main findings. These findings contribute empirically to understanding the role of inventory management in corporate operational performance in Indonesia and provide strategic implications for management in formulating more effective, evidence-based inventory management policies.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Kinerja Manajemen Persediaan, Kinerja Operasi Mendatang, Inventory Intensity, Return on Assets, firm age, firm size, Inventory Turnover, Inventory Management Performance, Future Operational Performance, Inventory Intensity, Return on Assets, firm age, firm size, Inventory Turnover
Subjects:	T Technology > TS Manufactures > TS155 Production control. Production planning. Production management T Technology > TS Manufactures > TS161 Materials management. T Technology > TS Manufactures > TS176 Manufacturing engineering. Process engineering (Including manufacturing planning, production planning)
Divisions:	Faculty of Creative Design and Digital Business (CREABIZ) > Business Management > 61205-(S1) Undergraduate Thesis
Depositing User:	Aunul Mahdi Arrosikh
Date Deposited:	31 Jul 2026 05:14
Last Modified:	31 Jul 2026 05:14
URI:	http://repository.its.ac.id/id/eprint/131078

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