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Sri Mulyono
APIKES Mitra Husada Karanganyar
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The Impact of Working Capital Management, Cash Flow Volatility, and Leverage on Financial Sustainability Mulyono, Sri; Rachman, Zamhuri; Septiatin, Aziz; Peristiwo, Hadi
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.1032

Abstract

This study aims to examine the impact of working capital management, cash flow volatility, and leverage on financial sustainability. In an increasingly uncertain and competitive business environment, financial sustainability has become a critical objective for firms seeking long-term stability and growth. This research adopts a quantitative approach using panel data collected from companies listed on the Indonesia Stock Exchange (IDX) over the period 2020–2024. The sample was selected using purposive sampling, resulting in firm-year observations that meet the research criteria. Data were analyzed using panel data regression with the Fixed Effect Model, following the results of model selection tests. The findings reveal that working capital management has a positive and significant effect on financial sustainability, indicating that efficient management of short-term assets and liabilities enhances liquidity and supports long-term financial stability. In contrast, cash flow volatility has a negative and significant effect, suggesting that fluctuations in cash flows increase financial uncertainty and weaken a firm’s ability to sustain operations. Similarly, leverage is found to have a negative and significant impact on financial sustainability, implying that excessive reliance on debt increases financial risk and reduces resilience. Additionally, control variables such as firm size, profitability, and growth are shown to positively influence financial sustainability. Overall, this study highlights the importance of effective financial management practices in achieving financial sustainability. Firms are encouraged to optimize working capital efficiency, stabilize cash flows, and maintain prudent leverage levels to enhance long-term performance and resilience. This research contributes to the literature by providing an integrated analysis of key financial determinants of sustainability and offers practical implications for managers and policymakers in improving financial decision-making.
Co-Authors A. Faroby Falatehan Abdillah, Minan Ade Onny Siagian Aghni Aulia Aziz Ahmad Jalaluddin, Ahmad Ainun Najib Albasri Aliman Aliman Andika, Ardhi Dwi Anwar Arif, Asrianti Aslan Aslan, Aslan Ayomi, Andreas C. Badie'ah, Badie'ah Badieah Assegaf Badie’ah, Badie’ah Baehaqi Bhimo Rizky Samudro, Bhimo Rizky Dedy Arisjulyanto Denpharanto Agung Krisprimandoyo Edward Kurniawan Saputra Letsoin Eva Desembrianita Faisal Danu Tuheteru Gholib, Tsabit Ghufron, G Habibi, Muhammad Syihab HADI PERISTIWO, HADI Haris, Ibnu Hermawan, Hildan Mulyo Hidayat, Ilham Himawan, Ade Husna Ika Purnama Sari Irawati, Intan Josua Panatap Soehaditama Jusman, Ikhsan Amar Kaswoto, Junet Kusuma, Ardhanari H. Malintang, Jimmy Mangkusuwondo, Suhadi Markus Mofu, Renald Marzuki . Mofu, Renold Muhammad Muhammad Aria Wahyudi Mukaromah, Naela Mulyani, Wiwiek Nelly Nur Anna Chalimah Sadyah Nuraprila, Shintia Nurmiati, Ai Siti Octasylva, Annuridya Rosyidta Pratiwi Pamungkas, Akbar Ilham Perwitasari, Erni Pratiwi Poetro, Bagus Satrio Waliyo Poetro, Bagus Satrio Waluyo Prasetyo, Fitria Madaniah Primadi Candra Susanto Putra, Purniadi Putra, Wira Pramana Putri, Nadira Awalia Rachman, Zamhuri Rahma, Wilda Rafika Rahmi Rahmi Rahmiyanti, Sev Ramadani, Ika Riansyah, Andi Riziq, Alvin Yusuf Rozi, Muhammad Faris Fahru Sam Farisa Chaerul Haviana Saputra, Didin Hadi Satyagraha, Muhammad Thifan Septiatin, Aziz Soedomo, R. Pramono Soedomo, R. Pramono Sri Sugiarsi Sudarmanto, Eko Suhardi, Muhamad Sulaiman, Noor Suhana Sulfarid, Sulfarid Sumardi . Sungkowati, Sri Suryani . Susanti, Yuanita Sutrisnon, Trismianto Asmo Syakhrani, H. Abdul Wahab Syamsuddin, Nurfiani Tarjono, Tarjono Trismianto Asmo Sutrisno Tuheteru, Edy Jamal Vani Aulia Pramesti Wiwin Rahmawati Nurdin Yacob, Azliza Yuliastuti, Hilda Zahrul Fuadi Zulvia Trinova