Journal of Artificial Intelligence and Digital Business
Vol. 5 No. 2 (2026): Mei-Juli

Pengaruh Total Utang, Modal Kerja, dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Sektor Farmasi Di Bursa Efek Indonesia Tahun 2020-2024

Yobel Gabriel Sitanggang (Universitas Medan Area)
Sucitra Dewi (Universitas Medan Area)
Indah Cahya Sagala (Universitas Medan Area)



Article Info

Publish Date
23 May 2026

Abstract

The purpose of this study is to determine the effect of total debt, working capital, and operating costs on net profit in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The research design used an associative approach. The population in this study was 11 pharmaceutical companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sampling technique used was purposive sampling, resulting in a total of 11 pharmaceutical companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The type of data used in this study is quantitative. The data source used in this study was obtained from the Indonesia Stock Exchange (IDX) website. The data analysis method used multiple linear regression analysis with SPSS.25. Based on the results of the t-test, it can be concluded that total debt has a no effect on net profit, working capital has a positive and significant effect on net profit, and operating costs have a positive and significant effect on net profit. Based on the f-test results, it was concluded that total debt, working capital, and operating costs simultaneously influenced net profit in pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2024.  

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Journal Info

Abbrev

RIGGS

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

Description

Journal of Artificial Intelligence and Digital Business (RIGGS) is published by the Department of Digital Business, Universitas Pahlawan Tuanku Tambusai in helping academics, researchers, and practitioners to disseminate their research results. RIGGS is a blind peer-reviewed journal dedicated to ...