Impact of Net Working Capital and Net Sales on Profitability of PT XYZ

  • Maula Rahmadona Pamulang University
  • Eka Rahim Pamulang University
DOI: https://doi.org/10.70001/idea.v4i2.383
Keywords: Net Working Capital; Net Sales; Net Profit;

Abstract

This study aims to analyze the effect of net working capital and net sales on net profit at PT Mayora Indah Tbk during the 2014–2024 period. Methodology/approach – This study uses a quantitative method with annual financial report data for eleven years and is analyzed using multiple linear regression, t-test, F-test, and coefficient of determination with the help of SPSS software version 25. Findings – The results of the study show that net working capital has a significant positive effect on net profit, net sales have no significant effect, and simultaneously both have a significant effect with a determination value of 80.8%. Novelty/value – The novelty of this research lies in the long analysis period covering the COVID-19 pandemic and the finding that efficient working capital management plays a greater role in increasing profits than increasing sales.

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Published
2025-12-01
How to Cite
Rahmadona, M., & Rahim, E. (2025). Impact of Net Working Capital and Net Sales on Profitability of PT XYZ. Indonesian Development of Economics and Administration Journal, 4(2), 128 - 135. https://doi.org/10.70001/idea.v4i2.383
Issue
Vol 4 No 2 (2026): IDEA Journal
Section
Articles

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