PERBANDINGAN KINERJA PENJUALAN ANTARA PRODUK BARU DAN PRODUK LAMA DALAM PERSPEKTIF PENGELOLAAN MODAL KERJA DAN PROFITABILITAS
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Abstract
This study aims to compare the sales performance between new products and old products from the
perspective of working capital management and profitability. This study involves two independent variables:
working capital management and profitability, and one dependent variable: sales performance of new and
old products. The research object is companies that market both new and old products in the manufacturing
industry. A sample of 60 respondents was selected using the purposive sampling technique. Data were
collected through the distribution of questionnaires to company financial managers. Data analysis was
performed using the multiple linear regression method processed through the SPSS version 25 program.
Based on the results of the study, it was found that: 1) Working capital management has a significant effect
on the sales performance of both new and old products; 2) Profitability has a significant effect on the sales
performance of both new and old products; 3) Working capital management and profitability simultaneously
have a significant effect on the sales performance of both new and old products; 4) Working capital
management and profitability of old products show more stable sales performance compared to new
products. From these findings, it can be concluded that working capital management and profitability play
an important role in improving the sales performance of both new and old products, with profitability being
the dominant factor influencing the sales success of old products.