PERBANDINGAN KINERJA PENJUALAN ANTARA PRODUK BARU DAN PRODUK LAMA DALAM PERSPEKTIF PENGELOLAAN MODAL KERJA DAN PROFITABILITAS

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.