Indonesian Journal of Economics and Management
Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)

Pengaruh ITO dan WCTO terhadap NPM pada Perusahaan Farmasi

Sekar Wulan Wiwitanti (Program Studi D3 Keuangan dan Perbankan, Politeknik Negeri Bandung)
Rosma Pakpahan (Jurusan Akuntansi, Politeknik Negeri Bandung)
Endang Hatma Juniwati (Jurusan Akuntansi, Politeknik Negeri Bandung)



Article Info

Publish Date
31 Mar 2022

Abstract

This research aims to description whether there is an influence between Inventory Turnover, Working Capital Turnover to Net Profit Margin (NPM). This research uses quantitative method, so the sample that used in this research is sub-sector’s company of pharmacy that has been listed on the Indonesia Stock Exchange (IDX) for 2014-2018 period . This research used secondary data. Data analysis method used descriptive analysis and statistics analysis with using IBM SPSS 26 software. The results showed that partially, Inventory Turnover has significant effect on Net Profit Margin with positive coefficient and Working Capital Turnover has significant effect on Net Profit Margin with negative coefficient. While, simultaneous Inventory Turnover and Working Capital Turnover has significant on Net Profit Margin with R Square value is 64% and 36% residual was influenced bye other factor outside variabels researched.

Copyrights © 2022






Journal Info

Abbrev

ijem

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Journal of Economics and Management (IJEM) is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. IJEM (Online ISSN: 2747-0695) published thrice a year (March, July, and November). The journal invites scholars, practitioners, and researchers to submit ...