Pengaruh Working Capital Turnover dan Total Asset Turnover terhadap Profitabilitas Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018 – 2022
DOI:
https://doi.org/10.30651/jms.v9i1.22085Abstract
Penelitian ini bertujuan untuk menngetahui pengaruh Working Capital Turnover dan Total Asset Turnover terhadap Profitabilitas Perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2018 – 2022. Jenis penelitian yang digunakan adalah penelitian asosiatif dengan pendekatan kuantitatif dan menggunakan data sekunder. Populasi dalam penelitian ini adalah Perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2018 – 2022 yang berjumlah 11 perusahaan dengan jumlah sampel sebanyak 40 data keuangan tahunan dari 8 perusahaan yang ditentukan dengan menggunakan teknik purposive sampling. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi dengan teknik analisis data menggunakan program IBM SPSS yang terdiri dari uji asumsi klasik, uji analisis regresi linear berganda, dan uji hipotesis. Berdasarkan hasil penelitian Working Capital Turnover memiliki nilai thitung -3,344 > nilai ttabel -2,026 dengan signifikansi sebesar 0,002 < 0,05 artinya, Working Capital Turnover secara parsial berpengaruh negatif signifikan terhadap Profitabilitas Perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2018 – 2022. Total Asset Turnover diperoleh nilai thitung 0,281 < nilai ttabel 2,026 dengan signifikansi sebesar 0,781 > 0,05 artinya, Total Asset Turnover secara parsial berpengaruh tidak signifikan terhadap Profitabilitas Perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2018 – 2022. Secara simultan nilai Fhitung 6,174 > nilai Ftabel 3,250 dengan signifikansi sebesar 0,005 < 0,05 artinya Working Capital Turnover dan Total Asset Turnover secara simultan atau bersamaan berpengaruh signifikan terhadap Profitabilitas Perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2018 – 2022
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