PENGARUH MODAL KERJA PERPUTARAN KAS DAN PERPUTARAN PERSEDIAAN TERHADAP LABA USAHA PADA SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021

Nurul Syafiqah, 1900861201056 (2023) PENGARUH MODAL KERJA PERPUTARAN KAS DAN PERPUTARAN PERSEDIAAN TERHADAP LABA USAHA PADA SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021. skripsi thesis, Universitas BATANGHARI Jambi.

Text (PENGARUH MODAL KERJA PERPUTARAN KAS DAN PERPUTARAN PERSEDIAAN TERHADAP LABA USAHA PADA SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021) Nurul Syafiqah 1900861201056.pdf - Published Version Download (1MB)

Abstract

ABSTRACT This study aims to determine the effect of Working Capital on operating profit, the effect of Accounts Cash Turnover on operating profit, and Inventory Turnover effect on operating profit simultaneously and partially to business profits in the sub-sector Pharmacy Listed on the Indonesia Stock Exchange (IDX) Period 2017-2021. This study uses data analysis tools, namely multiple linear regression and secondary data, secondary data is research indirectly through media intermediaries such as documentary data archives and records, while the method used in this study uses quantitative methods. The data collection method in this financial research uses literature studies and reports of companies operating in the pharmaceutical industry sub-sector. Based on the results of the SPSS software-assisted research, simulation results obtained that the independent variable had a significant effect on the dependent variable, while the results partially contained a positive influence between the Working Capital variable on the operating profit variable and the accounts cash turnover and inventory turnover variable had no effect on the operating profit variable. Based on the results of multiple regression analysis, the equation Y = 5259590714.130 + 0.277 -0.904 – 0,671. The results of the hypothesis in the F test with a significance of a = 0.05, then comparing Fcount = 2.93 Ftable = 2,87 with the variable x being 3 and mentioning 36 , obtained Ftable at the level of 2.87. Fcount is greater than Ftable 2.93> 2.87 then Ho is rejected Ha is accepted. This shows that the working capital, cash turnover and inventory turnover together have a significant effect on operating profit. Total liabilities (X1) are 2.277, (X2) are -1.760 and (X3) are -1.013. With a = 0.05 and df = 36 and the X variable there are 3 it can be seen that the Ttable obtained is 2.028. It can be concluded that in the working capital variable, Tcount is smaller than Ttable (2.277 < 2.028). Ho is rejected Ha is accepted this shows that working capital has a significant effect on operating profit. Cash turnover Variable shows Tcount is smaller than Ttable (-1.760 < 2.028). Ho is accepted by Ha is rejected, which means that there is no significant effect on firm value. Inventory turnover Tcount is smaller than Ttable (-1.013 < 2.028). Ho is accepted by Ha is rejected, which means that there is no significant effect on operating profit. Based on the results of the study, it shows that working capital, cash turnover and inventory turnover simultaneously and significantly on operating profit . Partially, partially working capital has a significant effect on operating profit, meanwhile cash turnover and inventory turnover have no significant effect on operating profit. And the coefficient of determination is 19.6%, the rest is influenced by other variables outside the research

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