Pengaruh Modal Kerja Dan Penjualan Terhadap Laba Bersih (Studi Kasus Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2023)

Abstract

This study aims to analyze the effect of working capital and sales on net profit in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2023. The population in this study was 95 companies, with a sample of 73 selected by purposive sampling. This study uses secondary data obtained from financial reports and analyzed using multiple regression with SPSS 25. The results of the study indicate that working capital has a partial significant effect on net profit, with a t-test significance value of 0.002 <0.05 and a magnitude of influence of 42.5%. Sales have a partial significant effect on net profit with a significance value of 0.005< 0.05 and a magnitude of influence of 37.4%. This study shows that working capital is more dominant in influencing the company's net profit. Simultaneously, working capital and sales have a significant effect on net profit, with an R² value of 79.9%, and 20.1% is influenced by other factors such as production costs, operating costs, interest costs, and income taxes. The results of the study show that working capital and sales play an important role in increasing the company's net profit