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All Journal Jurnal Usia Dini JURNAL PENDIDIKAN TAMBUSAI JISIP: Jurnal Ilmu Sosial dan Pendidikan JEdu: Journal of English Education Muhammadiyah Journal of Nutrition and Food Science (MJNF) DIKSI: Jurnal Kajian Pendidikan dan Sosial GENIUS: Indonesian Journal of Early Childhood Education HYPOTHESIS : MULTIDISCIPLINARY JOURNAL OF SOCIAL SCIENCES JES-TM Social and Community Service
Puspita, Bella
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Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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The Effect of Working Capital Turnover and Fixed Asset Turnover on net Profit Margin in Manufacturing Companies of the Pharmaceutical Sub-Sector Listed on the Indonesia Stok Exchange for Period 2019-2023 Marpaung, Deni Tamora; Mulyani, Sri; Puspita, Bella
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 9, No 1 (2025): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Januari)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v9i1.7827

Abstract

This study aims to analyze the effect of working capital turnover and fixed asset turnover on Net Profit Margin (NPM) in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The research employs a quantitative approach using descriptive methods, with secondary data from annual financial reports as the primary source. The sample consists of seven companies selected through purposive sampling criteria. The analysis method used is multiple linear regression with the t-test to measure partial effects, the F-test for simultaneous effects, and the coefficient of determination (R²) to assess the contribution of independent variables to the dependent variable. The results show that working capital turnover significantly influences Net Profit Margin, while fixed asset turnover does not show a significant impact. Simultaneously, both independent variables affect NPM, with a moderate level of contribution. This study contributes to better management of working capital and fixed assets to improve company profitability. The findings are expected to serve as a reference for academics and practitioners in developing financial strategies in Indonesia's pharmaceutical sector.
Co-Authors Agustin, Rizka Kamalia Ali Murtopo Anna Fitriani Ansil, Florianus Indra Putra Ayu Pratiwi, Ayu Destianti, Selvia Putri Dewi , Kurnia Dewi, Kurnia Islah, Muhammad Islamy, Sofyan Marpaung, Deni Tamora Murtopo , Ali Nuridah, Siti Prayogo, Lego Putra, Agus Alisa Putri, Yecha Febrieanitha Regina, Putri Sri Mulyani Supraptiningsih, Joelianti Dwi