The Effect Of Working Capital Turnover On Profitability In Sub-Sector Manufacturing Companies Consumption Goods On BEI
Keywords:
Working Capital Turnover, Profitability ManufacturingAbstract
Working capital turnover is an important factor so that management can carry out operational activities that have an impact on sales levels and company profitability. The aim of this research is to analyze the effect of working capital turnover on the profitability of consumer goods sub- sector manufacturing companies listed on the IDX for the 2018-2022 period. Simple linear regression analysis was carried out on 22 sample companies with a total of 73 data that could be normally distributed. The research results show that working capital turnover has a significant influence on profitability. The resulting influence is negative, meaning that there is a unidirectional influence between working capital turnover and profitability, where if there is a change in working capital turnover, profitability will not experience the same change.
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