Pengaruh Perputaran Piutang Dan Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Sub Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2023

Abstract

This research aims to analyze the influence of accounts receivable turnover and working capital turnover on profitability in healthcare sub-sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. This research uses secondary data and quantitative analysis methods to test the relationship between these variables. The population in this research was 34 companies. The sample was determined using a purposive sampling method and obtained 11 companies in the 2019-2023 period. So the total sample used was 55 samples.

The research results show that receivable turnover has a significant and positive influence on profitability, while working capital turnover does not show a significant influence. This research is expected to provide insight for companies in managing receivables and working capital to improve their performance and profitability. This research also contributes to the development of accounting science, especially in the context of financial management in the healthcare sector

Keywords: receivables turnover, working capital turnover, profitability