Riyanti, Yurika Armi (2026) PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN MODAL KERJA TERHADAP PROFITABILITAS (STUDI PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI PERIODE 2020-2025). Sarjana (S1) thesis, Universitas BPD.
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Abstract
This study aims to analyze the impact of cash turnover, accounts receivable turnover, and working capital on profitability in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2025. The research method employs a quantitative approach using secondary data in the form of annual financial statements of pharmaceutical companies for the 2020–2025 period, with a sample of 10 companies. The analysis was conducted using multiple linear regression to test the partial and simultaneous effects of the three independent variables on profitability. The results indicate that cash turnover has no effect on profitability among pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. Accounts receivable turnover has a positive and significant effect on profitability in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. Meanwhile, working capital also has a positive and significant effect on profitability in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period.
Keywords: Cash Turnover, Accounts Receivable Turnover, Working Capital, Profitability
| Item Type: | Thesis (Sarjana (S1)) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh perputaran kas, perputaran piutang, dan modal kerja terhadap profitabilitas pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2025. Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan farmasi periode 2020–2025 dengan 10 sampel perusahaan. Analisis dilakukan dengan regresi linier berganda untuk menguji pengaruh parsial maupun simultan dari ketiga variabel independen terhadap profitabilitas. Hasil penelitian menunjukkan bahwa perputaran kas tidak berpengaruh terhadap profitabilitas pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2025. Perputaran piutang berpengaruh positif dan signifikan terhadap profitabilitas pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2025. Sementara itu, modal kerja juga berpengaruh positif dan signifikan signifikan terhadap profitabilitas pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2025. |
| Uncontrolled Keywords: | Perputaran Kas, Perputaran Piutang, Modal Kerja, Profitabilitas. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 31 Aug 2026 08:57 |
| Last Modified: | 31 Aug 2026 08:57 |
| URI: | https://eprints.ubpd.ac.id/id/eprint/152 |
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