Economic Reviews Journal
Vol. 4 No. 4 (2025): Economic Reviews Journal

Pengaruh Intellectual Capital, Perputaran Modal Kerja, dan Biaya Operasional Pendapatan Operasional Terhadap Profitabilitas

Yustikasari, Devi Riski (Unknown)
Amalia Arifah, Dista (Unknown)

Article Info

Publish Date
14 Nov 2025

Abstract

This study aims to examine whether there is an influence of intellectual capital, working capital turn over, and operating expenses operating income on profitability. The research population comprises health sector companies listed on the Bursa Efek Indonesia (BEI) during 2021–2024. A total of 23 companies were selected as the sample using purposive sampling, a non-probability sampling technique. Multiple linear regression analysis was conducted using SPSS version 27. The results of this study indicate that intellectual capital has a positive and significant influence on profitability, working capital turnover has no influence on profitability, and the operating expense to operating income ratio has a negative and significant influence on profitability.

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Journal Info
Economic Reviews Journal
Website

Abbrev

mrj

Publisher

Masyarakat Ekonomi Syariah Bogor

Subject

Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Economic Reviews Journal  is a scientific journal published by Masyarakat Ekonomi Syariah Bogor in collaboration with Ikatan Ahli Ekonomi Islam, Institut Agama Islam Nasional Laa Roiba Bogor, and Intellectual Association for Islamic Studies (IAFORIS) . This journal contains scientific papers from ...