Pengaruh Penjualan, Total Hutang, dan Modal Kerja terhadap Laba Bersih pada Perusahaan Sub Sektor Property Real Estate yang Terdaftar di Bursa Efek Indonesia

Abstract

This Study aims to test and analyze the effect of sales, total debt, and working capital on net income in real estate property sub-sector companies listed on the Indonesia Stock Exchange. The independent variables used in this study are sales, total debt, and working capital. While the dependent variable in this study is net profit. Type of quantitative research data. Determination of the sample in this study using the pre-purposive sampling method, from this method obtained a sample of 24 companies in the real estate property sub- sector with a period of 5 years (2019-2023) so that the total number was 120 samples. Data analysis in this study used descriptive tests, classical assumption test, multiple regression analysis, and hypothesis testing using the SPSS version 26.0 for windows program. The results of this study indicate that 1) partially sales have a positive effect on net profit; 2) total debt has a negative effect on net profit; 3) working capital has no effect on net profit; 4) simultaneously sales, total debt, and working capital have a significant effect on net profit.