Pengaruh Modal Kerja Dan Perputaran Persediaan Terhadap Laba Bersih Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di Bursa Efek Indonesia (BEI)

Authors

  • Adilah Husniati Universitas Cipasung Tasikmalaya
  • Rizky Ridwan Universitas Cipasung Tasikmalaya
  • Amalia Siti Khodijah Universitas Cipasung Tasikmalaya

DOI:

https://doi.org/10.33197/jabe.vol12.iss1.2026.3209

Keywords:

Modal Kerja , Perputaran Persediaan, Laba bersih

Abstract

The study was conducted to analyze the effect of working capital and inventory turnover on net profit. A quantitative approach was applied using secondary data in the form of financial statements. The population included health sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. A purposive sampling method was applied, resulting in a sample of 25 companies. Data analysis was performed by applying panel data regression using EViews software version 13. Based on the test results, working capital had a positive and significant effect on net profit, while inventory turnover had a negative and significant effect on net profit. Simultaneously, these two independent variables significantly affect net profit in healthcare companies. The findings of this study are expected to serve as a reference for companies in managing working capital and inventory more efficiently to increase profitability.

 

Downloads

Download data is not yet available.

References

Arofah, A., Zaenudinmansyur, & Zulpawati. (2024). Strategi Pengelolaan Modal Kerja Dalam Menjaga Tingkat Likuiditas Dan Profitabilitas Pada BMT- Al Hidayah Kabupaten Lombok Timur. Jurnal Istiqro, 10(2), 136–154. https://doi.org/10.30739/istiqro.v10i2.2754

Ayuningsih, dewi mufaridah, & Yanthi, merlyana dwinda. (2022). Pengaruh Modal Kerja Dan Penjualan Terhadap Laba Bersih Perusahaan Sub Sektor Telekomunikasi Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2015-2020. ASSETS, 12(1), 59–75.

Binekasri, R. (2024, March 27). Tanda Awal Kasus Indofarma, Laba Jeblok 99,65%, Tapi Hasil Audit Wajar. Cnbcindonesia.Com.

Brigham, eugene f, & Huston, joel f. (2021, February 4). Fundamentals of Financial Management. Books.Google.Co.Id.

C Jensen, M., & H Meckling, W. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.

Erawati, T., & Hanifah, R. N. (2024). Pengaruh Perputaran Modal Kerja, Perputaran Persediaan dan Return On Equity Terhadap Pertumbuhan Laba. JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 8(1).

Friday. (2025, April 11). Financial Statements Full Year 2024 of CARE. Indopremier.Com.

Hannany, Z., Rafsanjani, K., & Rosdiana, N. (2024, April 1). Laba bersih Bundamedik merosot tajam hingga 91% pada 2023. Idnfinancials.Com.

Harahap, sofyan syafari. (2021, May 31). Analisis Kritis Atas Laporan Keuangan. Books.Google.Co.Id. indopremier. (2025, April 8). Financial Statements Full Year 2024 of DGNS. Ipotnews.

Mulyana, asep, Susilawati, endang, Putranto, afif hendri, Arfianty, Muangsal, Supyan, ita suryanita, Kurniawan, reza, Harahap, lily rahmawati, & Soegiarto, dwi. (2023, September). Manajemen Keuangan. Penerbitwidina.Com.

Munawir. (2014). Analisa Laporan Keuangan. Liberty Yogyakarta.

Ningrum, I. C., Husadha, C., Yoganingsih, T., Supriyanto, & Kurniawan, D. (2025). Analisis Economic Value Added (EVA) Dan Kinerja Manajemen Terhadap Kinerja Keuangan Pada Perusahaan Sektor Farmasi Di Bei Periode 2021-2023. Musytari, 15.

Purnasari, N., Shelina, M., Lumbantobing, F., Sirait, E., & Pasaribu, J. E. (2021). Pengaruh Penjualan, Hutang Lancar, Modal Kerja dan Perpurtaran Persediaan Terhadap Laba Bersih pada Perusahaan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2014-2018. Ekonomis: Journal of Economics and Business, 5(1), 202–208. https://doi.org/10.33087/ekonomis.v5i1.299

Risnawati, N., & Istia, C. E. (2024). Pengaruh Hutang, Arus Kas Operasi, dan Modal Kerja Terhadap Laba Bersih Pada Perusahaan Sub Sektor Farmasi. Jurnal Ilmiah Ekonomi Bisnis, 29(1), 48–60. https://doi.org/10.35760/eb.2024.v29i1.9072

Sartono, agus. (2017). Manajemen Keuangan Teori dan Aplikasi Edisi 4. Perpustakaan.Mdp.Ac.Id.

Sugiyono, Prof. D. (2023). Metode Penelitian Kuantitatif Kualitatif. www.cvalfabeta.com

Syafira Putri, N., Dewi Lestari, P., Pratama, R., & Noviyanti, I. (2024). Strategi Bisnis Pasca Pandemi Covid-19 pada Perusahaan Sektor Kesehatan: Studi Literatur terhadap PT. Sido Muncul Tbk. EKOMA : Jurnal Ekonomi, 3(4).

Van Horne, J. C., & Wachowicz, J. M. (2012). Financial Management. www.pearsoned.co.uk/wachowicz

Downloads

Published

2026-04-17

How to Cite

Husniati, A., Ridwan, R., & Khodijah, A. S. (2026). Pengaruh Modal Kerja Dan Perputaran Persediaan Terhadap Laba Bersih Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di Bursa Efek Indonesia (BEI). Jurnal Akuntansi Bisnis Dan Ekonomi, 12(1), 109–122. https://doi.org/10.33197/jabe.vol12.iss1.2026.3209

Issue

Vol. 12 No. 1 (2026): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

Section

Articles

License

Copyright (c) 2026 Jurnal Akuntansi Bisnis dan Ekonomi

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply the article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.