Pengaruh Modal Kerja dan Penjualan Terhadap Laba Bersih pada Perusahaan Sub Sektor Farmasi PT. Merck Tbk (Penelitian di Bursa Efek Indonesia)

Septiawati Septiawati (Universitas Islam Sumatera Utara)
Eddi Suprayitno (Universitas Islam Sumatera Utara)
Ismail Nasution (Universitas Islam Sumatera Utara)

Optimal: Jurnal Ekonomi dan Manajemen
Vol. 5 No. 2 (2025): Jurnal Ekonomi dan Manajemen

The purpose of this research is to find out and analyze the influence of working capital and sales on net profit. The technique in taking samples applied is saturated sampling, where all populations are selected as samples, so the sample of this research is the financial statements of PT. Merck Tbk in 2017-2023 as many as 28 samples per quarter. This study uses a quantitative approach with an analysis method that includes normality test, multicollinearity test, autocorrelation test, multiple linear regression analysis, hypothesis test (t and F test) using SPSS software version 20. This result explains that working capital has a positive and significant effect on net profit; Sales have a positive and significant effect on net profit; Working capital and sales have a positive and significant effect on net profit.