Analisis Modal Kerja dan Likuiditas pada Perusahaan Healthcare yang Terdaftar di Bursa Efek Indonesia

Abstract

Profitability is a measure of the effectiveness and efficiency of business management with the ability to generate profits. The purpose of this research is to examine and describe the effect of working capital turnover, cash turnover, accounts receivable turnover, inventory turnover and liquidity on profitability. The number of samples is 80 data with purposive sampling criteria. The analysis technique used is the F test, R-squared test, and multiple liniear regression with the t hypothesis test. The result showed inventory turnover had a significant negative effect on profitability, while liquidity had a significanr positive effect on profitability. On the other hand, working capital turnover, cash turnover and account receivable turnover do not have a significant effect on profitability.