<![CDATA[This study aims to determine the effect of Working Capital Turnover and Debt to Asset Ratio on Net Profit Margin partially and simultaneously at PT Semen Indonesia ( Persero ) Tbk for the period 2013-2023. This research method is descriptive quantitative. The data source of this research is secondary data. The data analysis methods used are classical assumption tests, multiple linear regression equations, t tests and F tests. The results of the study based on the Working Capital Turnover t test partially had a negative and insignificant effect on Net Profit Margin, where the t test (- 1.254) < t table (2.262) with a significance level (0.241> 0.05), meaning Ho accepted Ha rejected. The Debt to Asset Ratio t test partially has a negative and significant effect on Net Profit Margin, where the t test count (-4,238) < t table (2,262) with a significance level of (0.002 < 0.05), meaning Ho is accepted Ha is rejected. The F test is influential and significant where the Fcount test (8.587)> Ftable (4.46) with a significance level (0.010 <0.05) means that Ho is rejected Ha is accepted, and the multiple linear regression equation shows Y = 33.829 - 0.002X1 + -0.558X2, meaning that if WCT and DAR = 0, then Net Profit Margin is 33, 829, while the results of the coefficient of determination R2 (R Square) = 0.682, meaning that there is a contribution of the influence of Working Capital Turnover and Debt to Asset Ratio on Net Profit Margin of 68.2% and the remaining 31.8% which is influenced by other factors not examined.]]>
