Pengaruh Modal Kerja Bersih Dan Arus Kas Operasi Terhadap Laba Bersih Pada Pt. Kalbe Farma, Tbk.
Abstract
PT Kalbe Farma Tbk is a multinational company that has transformed from a pharmaceutical manufacturer into one of the comprehensive healthcare providers through the provision of complete healthcare solutions. As a large profit-oriented company, PT Kalbe must pay attention to the factors that affect earnings. And known in recent years, net working capital and cash flow operations of PT Kalbe fluctuated.Based on the background, this study aims to determine the effect of Net Working Capital and Operating Cash Flow to Net Income either partially or simultaneously on PT Kalbe Farma Tbk. This research uses quantitative method. The type of data used is secondary data. The population in this study is the Financial Statement and the sample of this study for 8 Years with 32 Period. The sampling technique used is purposive sampling.The results showed that Net Working Capital partially significant effect on Net Profit. Cash Flow Operation is partially significant to Net Income. Simultaneously, Net Working Capital and Operating Cash Flow significantly influence to Net Profit with the coefficient of determination equal to 74%. Keywords: Net Working Capital, Operating Cash Flow and Net IncomeReferences
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