Pengaruh Perputaran Piutang dan Persediaan terhadap Net Profit Margin pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia

  • Dini Mauliddiarti Program Studi D3 Keuangan dan Perbankan, Politeknik Negeri Bandung
  • Hasbi Assidiki Mauluddi Jurusan Akuntansi, Politeknik Negeri Bandung
  • Hennidah Karnawati Jurusan Administrasi Niaga, Politeknik Negeri Bandung
DOI: https://doi.org/10.35313/ijem.v2i3.3129
Keywords: receivable turnover, inventory turnover, net profit margin

Abstract

The purpose of this research is to know the influence of receivable turnover and inventory turnover on Net Profit Margin (NPM) in the food and beverage companies listed in  IDX year 2016-2020. This research uses purposive sampling technique, so that the company sample data obtained are 8 food and beverage companies listed on IDX year 2016-2020. The data used in this research is secondary data obtained from the company financial statements that have been published in IDX. The analytical technique used is multiple linear regression analysis using a tool in the form of IBM SPSS version 25 software. The results of this research indicate that receivable turnover and inventory turnover  partially has a negatively and significant effect on NPM, inventory turnover partially has a negatively and significant effect on NPM. Simultaneously account receivable turnover and inventory turnover have a significant influence on NPM.

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Published
2022-07-24
How to Cite
Mauliddiarti, D., Mauluddi, H. A., & Karnawati, H. (2022). Pengaruh Perputaran Piutang dan Persediaan terhadap Net Profit Margin pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Indonesian Journal of Economics and Management, 2(3), 590-598. https://doi.org/10.35313/ijem.v2i3.3129
Issue
Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Section
Articles