Pengaruh Working Capital Turnover Terhadap Profitabilitas Perusahaan Manufaktur

Abstract

Working capital turnover can be used as a reference for assessing the efficiency of working capital managed by an entity in a period that is used to carry out daily operations, as well as to support the sales and growth of the entity. This study aims to determine the level of influence of Working Capital Turnover on profitability with net profit margin ratio in manufacturing companies from various sectors. This study used the Systematic Literature Review (SLR) method to look at influential journals using the Perish or Publish (PoP) search engine to collect data using the observation method from several research journal documentation with appropriate topics. Selected articles were collected as many as 30 articles/journals with a span of 10 years, namely 2012-2022 which became the source of data in the preparation of this research report. The results of this study indicate that Working Capital Turnover has no significant effect on the profitability of manufacturing companies.