Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Vol. 2 No. 1: Januari 2023

FAKTOR-FAKTOR YANG MEMPENGARUHI LABA BERSIH PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI

Fandi Nur Mandela (Sekolah Tinggi Ilmu Ekonomi Surakarta, Sukoharjo)
Arif Nugroho Rachman (Sekolah Tinggi Ilmu Ekonomi Surakarta, Sukoharjo)



Article Info

Publish Date
07 Jan 2023

Abstract

The purpose of this study to find the variables that affect the net profit of pharmaceutical companies listed on the Indonesian stock exchange. This kind of research is categorized as quantitative research. Pharmaceutica companies listed on the Indonesian stock exchange between 2016-2020 which constitute the population. Retrieval of research data using an purposeful sampling approach, and collected as many as 35 samples from 11 companies and as many as 7 sample companies. for this reseach, multiple linear regression analysis is the method of analysis. The result is that operating income has a relevant impact on net income. the cash turnover ratio, inventory turnover ratio, and receivables turnover ratio all had no effect on net income. According to the simultaneous test of operating revenues, cash turnover, inventory and receivables have a large effect on net income.

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Journal Info

Abbrev

JEMBA

Publisher

Subject

Economics, Econometrics & Finance

Description

JEMBA for Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi, published by Bajang Institute. Published in two formats, print and online, both of which are published six times in one year. The scope of the journal studies broadly includes: Economy, Management, Business and ...