PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP NET PROFIT MARGIN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI TAHUN 2018-2021

Abstract

The purpose of this study aims to determine the Net Profit Margin of Pharmaceutical companies listed on the Indonesia Stock Exchange as measured by Cash Turnover, Account Receivable Turnover in 2018-2021.

 The grand theories used are management accounting, financial statements, cash turnover, account receivable, net profit margin.

The type of  research used is quantitative research obtained from secondary data. With purposive sampling as a sampling method. The data analysis technique in this research is using  panel data with the help of the statistical computer application program Eviews.  

The results of this study indicate: 1) Cash turnover has a positive and significant effect on Net Profit Margin. 2) Accounts Receivable Turnover has a positive and significant effect on Net Profit Margin. 3) Cash turnover accounts receivable turnover together have a positive and significant impact on net profit margin.