Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Husniati, Adilah
Unknown Affiliation
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 perputaran persediaan terhadap laba bersih pada perusahaan sektor kesehatan yang terdaftar di bursa efek indonesia (BEI) Husniati, Adilah; Ridwan, Rizky; Khodijah, Amalia Siti
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 12 No 1 (2026): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol12.iss1.2026.3209

Abstract

The study was conducted to analyze the effect of working capital and inventory turnover on net profit. A quantitative approach was applied using secondary data in the form of financial statements. The population included health sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. A purposive sampling method was applied, resulting in a sample of 25 companies. Data analysis was performed by applying panel data regression using EViews software version 13. Based on the test results, working capital had a positive and significant effect on net profit, while inventory turnover had a negative and significant effect on net profit. Simultaneously, these two independent variables significantly affect net profit in healthcare companies. The findings of this study are expected to serve as a reference for companies in managing working capital and inventory more efficiently to increase profitability.
Co-Authors Khodijah, Amalia Siti Rizky Ridwan