Journal of Accounting Inaba
Vol. 2 No. 1 (2023): Volume 2 Number 1, June 2023

THE EFFECT OF WORKING CAPITAL, PRODUCTION COSTS, OPERATIONAL COSTS, DISTRIBUTION, AND SALES COSTS ON NET PROFIT: In Pharmaceutical Subsector Companies Listed on the Indonesia Stock Exchange in 2014-2021

Hafizah, Nurul (Unknown)
Alamsyah, Muhammad Iqbal (Unknown)



Article Info

Publish Date
30 Jun 2023

Abstract

The research method used in this study is a descriptive and verification research method. The data used is secondary data. Data collection uses library research and documentation obtained from the official website of the Indonesia Stock Exchange. Sampling used a purposive sampling method and obtained data from 2014 – 2021 The pharmaceutical industry sub-sector is listed on the Indonesia Stock Exchange. The data analysis technique used in this study is the classical assumption test, multiple regression analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis testing. The results of the study show that working capital has a significant effect on net income. This statement is proven by the results of the t test which produces t count > t table of 4.393 > 2.030 with a significance level of 0.00 <0.05. Production Costs have no effect on Net Income. This statement is proven by the results of the t test which produces t count < t table of 1.055 < 2.030 with a significance level of 0.299 > 0.05.

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Journal Info

Abbrev

jai

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of accounting Inaba (JAI) comprises various topics of Accounting, all of those areas include; Financial Accounting and Auditing Management and Cost Accounting Taxation Accounting Information System and Information Technology Sharia Accounting Public Sector and Government Accounting ...