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All Journal Jurnal Paradigma Akuntansi
Raka Andrean, Ardiansyah Rasyid
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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PENGARUH WORKING CAPITAL MANAGEMENT TERHADAP FIRM PERFORMANCE DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI Raka Andrean, Ardiansyah Rasyid
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.063 KB) | DOI: 10.24912/jpa.v2i1.7162

Abstract

The purpose of this research is to know the effect of working capital management and leverage as moderator variable on firm performance on manufacturing company that listed on BEI from 2015-2017. This research used 177 sample that were selected by using purposive sampling method in three years. This research uses SPSS software version 21 to analysing the hypothesis. The result of this research showed that there is a positive and significant effect of working capital management on firm performance, however there is no significant effect of leverage as moderator variable on firm performance.
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