Pengaruh perputaran modal kerja, perputaran asset tetap, perputaran piutang, Perputaran Kas dan perputaran persediaan terhadap Net Profit Margin (NPM) pada Peru sahaan Manufaktur di Bursa Efek Indonesia periode 2011-2015

Abstract

Net Profit Margin (NPM) was the ratio used to indicate the company in producing gain net income. Net Profit Margin are comparisons between net profit with sales.
All companies in their business activities is on to income and every the operations of a firm there must be element and effect what and how the cause of the rise and growth of the company fall. And it can be seen from the development of the operating income this research aims to test the truth between the influence of Working Capital Turnover, Turnover Asset Aniway, Turnover Cash Acount Receivable and Inventory Turnaround against Net Profit Margin. The file in this research in file in the form of the financial statements of the company.
This research aims to analyze the extent to which Working Capital Turnover, Turnover Asset Aniway, Turnover Cash Acount Receivable and Inventory Turnaround against Net Profit Margin. Sample this research was conducted inside manufacturing listed on the Indonesia stock exchange period 2011-2015. This research period is a financial turnaround in manufacturing companies for 5 years starling in 2011-2015. This research method using multiple linier analyze.
The results showed that partially Working Capital Turnover, Turnaround Receivable and Inventory turnover effect significantly to Net Profit Margin.
Fixed Asset Turnover and Cash Turnover do not effect significantly to Net Profit Margin.
Keywords: Net Profit Margin, Working Capital Turnover, Asset Turnover Remains,Turnover Cash and Acount receivable Inventory Turnover