The Influence Of Working Capital, Sales and Operating Cost on Net Profit (Empirical Study on Manufacturing Company Sector Consumer Goods Industry Listed in Indonesia Stock Exchange Period 2015 - 2017)

Abstract

Purpose – The purpose of this study is to know the influence of working capital, sales and operating cost in partially and simultaneously on net profit

Design/methodology/approach – The population in this research is the manufacturing company sector consumer goods industry listed in Indonesia Stock Exchange (IDX) period 2015-2017. Sample selection method used is purposive sampling and obtained 23 manufacturing companies sector consumer goods industry. The method used in this research is descriptive and verification method. This research uses secondary data that obtained from the annual financial statement. Data analysis in this research is multiple linear regression analysis through partial test (t Test) and simultaneous test (F Test) by using software SPSS version 22

Findings – write your findings in this section

Reseach limitations/implications – Based on the result of research shows that partially (t Test) variable working capital and sales have a positive and significant effect on net profit, while operating cost have a positive and does not significant effect on net profit. Simultaneously (F Test) variabel working capital, sales and operating cost have a significant effect on net profit in manufactuting company sector consumer goods industri listed in Indonesia Stock Exchange period 2015-2017.

Keywords: Working Capital, Sales, Operating Cost, Net Profit