PENGARUH MODAL KERJA, PERPUTARAN PIUTANG DAN PENJUALAN TERHADAP LABA BERSIH PADA PT. BUMI CITRA PERMAI Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

MODAL KERJA; PERPUTARAN PIUTANG; PENJUALAN; LABA BERSIH

Abstract

Net profit at PT. Bumi Citra Permai Tbk, listed on the Indonesia Stock Exchange, fluctuates, meaning there are increases and decreases. This increase and decrease are influenced by working capital, accounts receivable turnover, and sales. Working capital, accounts receivable turnover, and sales also fluctuate.This research was conducted at PT. Bumi Citra Permai Tbk, listed on the Indonesia Stock Exchange. The problem in this research is that net profit at PT. Bumi Citra Permai Tbk, listed on the Indonesia Stock Exchange, fluctuates, meaning there are increases and decreases. The research objectives are to analyze the effect of working capital, accounts receivable turnover, and sales on net profit at PT. Bumi Citra Permai Tbk, listed on the Indonesia Stock Exchange. To analyze the effect of working capital on net profit at PT. Bumi Citra Permai Tbk, listed on the Indonesia Stock Exchange. To analyze the effect of accounts receivable turnover on net profit at PT. Bumi Citra Permai Tbk, listed on the Indonesia Stock Exchange. To analyze the impact of sales on net profit at PT. Bumi Citra Permai Tbk, listed on the Indonesia Stock Exchange. This research was conducted using quantitative methods. Secondary data was used. Data collection techniques included literature review, documentation, and interviews. The data analysis methods used were multiple linear regression analysis, correlation and determination coefficients, F-tests, and t-tests. Based on the research results and discussion, the following conclusions can be drawn: Working capital, accounts receivable turnover, and sales simultaneously have significant effect on net profit at PT Bumi Citra Permai Tbk, listed on the Indonesia Stock Exchange. Working capital partially has no a significant effect on net profit at PT Bumi Citra Permai Tbk, listed on the Indonesia Stock Exchange. Accounts receivable turnover partially has no significant effect on net profit at PT Bumi Citra Permai Tbk, listed on the Indonesia Stock Exchange. Sales partially has significant effect on net profit at PT Bumi Citra Permai Tbk, listed on the Indonesia Stock Exchange.