PENGARUH PERPUTARAN KAS TERHADAP GROSS PROFIT MARGIN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The purpose the reseach is to know what the effect of cash turnover on gross profit margin in pharmaceutical companies listed on the Indonesian stock exchange. Data analysis using simple linear regression equation. The result of Simple Linear Regression test that is Y = 0,332 + 0,015 X Regression coefficient for variable X that is Cash Turnover equal to 0.015. The value of coefficient of determination (R2) of 0.552 indicates that the variable cash turnover of the company is affected by gross profit margin of 55.2% and the rest of 44.8% influenced by other variables. The results of testing the variable gross profit margin partially indicate that the cash turnover variable has t arithmetic of 5.879. Based on the results of table calculations on the F test obtained its significant value of 0.000. Thus it can be compared that its significance value (0.000a) <0.05 then Ho is rejected and Ha accepted. This means that cash turnover variables affect gross profit margin in pharmaceutical companies listed on the Indonesian stock exchange.