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All Journal IKRA-ITH EKONOMIKA EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Barelang JASS (Journal of Accounting for Sustainable Society) Abdimisi AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Pajak Vokasi (JUPASI) Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Artificial Intelligence and Digital Business JAKBS Jurnal Nusa Akuntansi
Oktavianna, Rakhmawati
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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Journal : Jurnal Nusa Akuntansi

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PENGARUH MODAL KERJA DAN PERPUTARAN PIUTANG TERHADAP LABA BERSIH Kholifah, Fasha Nur; Oktavianna, Rakhmawati
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.172

Abstract

This research aims to determine the effect of working capital and accounts receivable turnover on net profit. The type of research used in this research is quantitative. The data source used is secondary data, namely annual financial reports obtained from the Indonesia Stock Exchange (BEI). The population used in this research is healthcare companies listed on the IDX in the 2018-2022 period. The sample selection technique used purposive sampling and 12 companies were obtained over a 5 year period with a total of 60 sample data obtained. The results of this research show that the Working Capital variable (X1) partially has a significant effect on Net Profit (Y), and partially that the Receivables Turnover variable (X2) does not have a significant effect on Net Profit (Y).
Co-Authors Abdul Kohar Aryan Agus Pratama Benarda Benarda, Benarda Dewi, Adinda Lukiana Dewi Dilena, Rohati Effriyanti, Effriyanti Gurning, Dewi Lasmaria Holiawati, Holiawati Icih, Icih Isnaini, Fitria Rima Kholifah, Fasha Nur Lestari, Baiq Anggun Hilendri Ningrum, Lia Pratiwi, Utari Mega Ratih Setyo Rini Roswanti, Andini Ruhiyat, Endang SAPUTRI, SEVTY WAHIDDIRANI Setiyorini, Wahyu Silvia Hendrayanti Sugiyarti, Listya Syafitri, Syafitri Taha, Roshaiza Yuliyanti, Siska