Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Aplikasi Manajemen dan Bisnis (JAMB)
Dinarossi Utami
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Working Capital Management on Profitability with Company Size as Moderating Variable Dinarossi Utami; Frecilia Nanda Melvani
Jurnal Aplikasi Manajemen dan Bisnis Vol. 3 No. 1 (2022): Jurnal Aplikasi Manajemen dan Bisnis Oktober 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7275596

Abstract

The primary consumer goods sector is an industry that is not affected by economic growth but instead supports the Indonesian economy. This study examines the effect of working capital management on profitability with firm size as a moderating variable in companies in the primary consumer goods sector listed on the Indonesia Stock Exchange. The research sample was fifty-seven companies with a research period from 2010 to 2020. The data analysis techniques used were panel data regression analysis and Moderated Regression Analysis (MRA). The study's dependent variable is the company's profitability; the independent variable is working capital management, including cash turnover, inventory turnover and cash cycle, and several control variables such as debt, capital, income, quick ratio and current ratio. The results showed that with firm size as a moderating variable, there was an overall increase in the correlation to the profitability variable. The interaction of working capital management variables with company size strengthens the effect of working capital management variables on company profitability in the primary consumer goods sector.
Co-Authors Frecilia Nanda Melvani