&nbsp; The pharmaceutical industry is a capital-intensive, high-tech industry, highly regulations regulated by Good Manufacturing Regulations (CPOB), ethics, consumer protection and Industries that require workers with specific specifications and expertise. The research used in the form of a causal research where this research indicates whether there is any influence between Net Working Capital Turnover Ratios on Net Profit Margin Ratio in Pharmaceutical Industry. Sample Data used net working capital turnover ratio and net profit margin ratio of seven pharmaceutical companies listed in Indonesia Stock Exchange period 2012 to 2015. In this study variable net capital turnover ratio significantly influence the Net Profit Margin pharmaceutical industry in the period 2012- 2015 and the value of correlation coefficient of net capital turnover ratio to Net Profit Margin Pharmaceutical Industry in the period 2012 to 2015 is 0.822 which has a close relationship between net working capital turnover ratio of 82.2% to net profit margin ratio.
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Keywords: Ratio, Net Working Capital Turnover, Net Profit Margi

Lestiningsih, A. S. (Amin)

Widodo, D. P. (Dwiyatmoko)

Zuniarti, I. (Ida)

Neliti

Rasio Net Working Capital Turnover Terhadap Rasio Net Profit Margin

Abstrak: Industri farmasi merupakan industri padat modal, bertekhnologi tinggi, Industri yang regulasinya sangat ketat (highly regulated) baik peraturan tentang Cara Pembuatan Obat yang Baik (CPOB), etika, perlindungan konsumen dan Industri yang membutuhkan pekerja dengan spesifikasi dan keahlian tertentu. Penelitian yang digunakan berupa penelitian yang bersifat kausalitas dimana penelitian ini menunjukkan adakah pengaruh antara Rasio Net Working Capital Turnover Terhadap Rasio Net Profit Margin Pada Industri Farmasi. Sampel Data yang digunakan rasio net working capital turnover dan rasio net profit margin tujuh perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2012 sampai dengan 2015. Pada penelitian ini variabel rasio perputaran modal bersih berpengaruh secara signifikan terhadap Net Profit Margin industri farmasi pada periode 2012-2015 serta nilai koefisien korelasi rasio perputaran modal bersih terhadap Net Profit Margin Industri Farmasi pada periode 2012 s.d 2015&nbsp; adalah 0.822 yang mempunyai hubungan erat antara rasio net working capital turnover sebesar 82,2% terhadap rasio net profit margin.
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Kata kunci: Rasio, Perputaran Modal Kerja Bersih, Marjin Laba Bersih
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Abstract:&nbsp; The pharmaceutical industry is a capital-intensive, high-tech industry, highly regulations regulated by Good Manufacturing Regulations (CPOB), ethics, consumer protection and Industries that require workers with specific specifications and expertise. The research used in the form of a causal research where this research indicates whether there is any influence between Net Working Capital Turnover Ratios on Net Profit Margin Ratio in Pharmaceutical Industry. Sample Data used net working capital turnover ratio and net profit margin ratio of seven pharmaceutical companies listed in Indonesia Stock Exchange period 2012 to 2015. In this study variable net capital turnover ratio significantly influence the Net Profit Margin pharmaceutical industry in the period 2012- 2015 and the value of correlation coefficient of net capital turnover ratio to Net Profit Margin Pharmaceutical Industry in the period 2012 to 2015 is 0.822 which has a close relationship between net working capital turnover ratio of 82.2% to net profit margin ratio.
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Keywords: Ratio, Net Working Capital Turnover, Net Profit Margi

Zuniarti, Ida

Widodo, Dwiyatmoko Puji

Lestiningsih, Amin Setio

E-Journal Bina Insani Campus (Perguruan Tinggi Bina Insani)

Indonesian

https://media.neliti.com/media/publications/234429-rasio-net-working-capital-turnover-terha-ce1f0a5e.pdf

Rasio Net Working Capital Turnover Terhadap Rasio Net Profit Margin

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Neliti

E-Journal Bina Insani Campus (Perguruan Tinggi Bina Insani)