PENGARUH LIKUIDITAS, LEVERAGE, WORKING CAPITAL TURNOVER, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR FARMASI
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This research aims to analyze the effects of Liquidity, Leverage, Working Capital Turnover, and Company Size on Profitability, both partially and simultaneously. The population of this study consists of 11 companies in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange for the period 2021-2024. The sampling method used is saturation sampling, resulting in a sample size of 10 companies. The research method employed is descriptive verifiable with a quantitative approach. The hypotheses in this study were tested using Multiple Linear Regression Analysis with the help of SPSS version 21. The results show that partially, Liquidity and Working Capital Turnover have a significant effect on Profitability. Meanwhile, Leverage and Company Size do not have an effect on profitability. Simultaneously, Liquidity, Leverage, Working Capital Turnover, and Company Size affect Profitability.
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