Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial
Akhmad Akbar
Program Studi Manajemen, Universitas Pamulang, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Modal Kerja Dan Rasio Aktivitas Terhadap Profitabilitas Pada Perusahaan Pt Indofood Sukses Makmur Tbk Periode Tahun 2015–2024 Oshinlamtiar; Akhmad Akbar
Paraduta : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Vol 4 No 3 (2026): Oktober
Publisher : Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56630/paraduta.v4i3.1758

Abstract

This study aims to analyze the effect of working capital and activity ratios on profitability at PT Indofood Sukses Makmur Tbk over the 2015–2024 period. A quantitative approach was employed using secondary data obtained from the company's annual financial statements published through the Indonesia Stock Exchange. Working capital was measured using the Working Capital Turnover (WCT) ratio, activity was measured using the Inventory Turnover (ITO) ratio, and profitability was measured using Return on Assets (ROA). Data were analyzed using classical assumption tests and multiple linear regression with the assistance of SPSS version 30. The results indicate that WCT has no significant partial effect on ROA, whereas ITO has a negative and significant effect on ROA. Simultaneously, WCT and ITO have a significant effect on profitability. These findings suggest that working capital turnover does not necessarily contribute directly to increased profitability, while inventory management must balance operational efficiency, raw material availability, and production continuity. Therefore, the company needs to integrate working capital and inventory management to support sustainable profitability improvement.  
Co-Authors Oshinlamtiar