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All Journal Dinasti International Journal of Education Management and Social Science Jurnal Abdi Insani Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Airlangga Journal of Innovation Management Economics and Digital Business Review Ekonam : Ekonomi, Akuntansi dan Manajemen Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Eduvest - Journal of Universal Studies Journal of Accounting Inaba Inaba of Community Services Journal
Tjipto Sajekti
Program Studi Akuntansi Dan Manajemen Universitas Indonesia Membangun
Aerospace Engineering Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Journal : Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis

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Pengaruh Modal Krja, Persediaan dan Penjualan Terhadap Laba Bersih (Pada Perusahaan Semen yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2024) Dapit, Dapit; Sjarif, Devyanthi; Sajekti, Tjipto
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2749

Abstract

This study aims to examine the influence of working capital, inventory, and sales on net profit in cement companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2024 period. Employing a quantitative approach with associative descriptive analysis, this research uses secondary data sourced from financial reports. The classical assumption tests—normality, multicollinearity, heteroscedasticity, and autocorrelation—were conducted before performing multiple linear regression analysis. The results reveal that working capital and sales have a significant and positive effect on net profit, while inventory does not show a statistically significant influence. Simultaneously, all independent variables collectively have a significant impact on net profit. These findings emphasize the importance of efficient working capital management and sales performance in enhancing profitability. This study contributes to managerial decision-making by providing empirical evidence on financial factors that drive earnings performance in the cement industry
Co-Authors Alfarisi, Ade Salman Arie Hendra Saputro Aris Setiyani, Aris Astrin Kusumawardani Auliya, Nisa Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Dapit, Dapit Dayan Hakim Natigor Dyah Purnamasari Erna Herlinawati Febriyanti, Diah Lestari, Dinda Luntungan, Irving Ignatius Paul Maulana, Arsya Nadia Aby Mukti Ali, Mochammad Noviani, Dinda Nunung Ayu Sofiati (Efi) Nurillah, Dewi Fitriani Pertiwi, Bunga Reina Putri Prasetiyo, Wildan Guretno Ridwan Ridwan Salim, Hockey salsabila, kaylla Sjarif, Devyanthi Sofiati, Nunung Ayu Sugiantoro, Dwi Sumawidjaya, Riyandi Nur Supiyadi, Dedi Syarif , Devyanthi Syarif, Devyanthi Vina Merliana Wanda, Syalwa Nazhifah Aulya Yoyo Sudaryo