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Mochamad Zaenal Fanani
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Journal : SENTRALISASI

 1 
Trade Credit to Improve Financial Performance of Industry in Indonesia Wahyuningtyas, Endah Tri; Fanani, Zaenal
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4113

Abstract

This research investigates the role of credit sales as an effective strategy for enhancing financial performance. The study aims to assess the impact of credit sales on financial outcomes, employing panel data regression with a fixed effect model as the analytical method. The results indicate that credit sales have a positive and statistically significant influence on the financial performance of companies. Specifically, firms with higher levels of credit sales show a significant effect on Return on Assets (ROA), while those with lower levels of credit sales demonstrate a notable impact on Return on Equity (ROE). Additionally, the study reveals that bank loans and financial risk significantly attenuate the relationship between credit sales and financial performance. These findings provide valuable insights for managers in formulating credit sales strategies to enhance financial performance. Furthermore, the research contributes to the advancement of knowledge in financial management, offering a reference point for future studies in the field.
Co-Authors Afdah, Umi Al Faini, Muhammad Alfiyah Ariani Dwiyanti Alfiyah Ariani Dwiyanti, Alfiyah Ariani Alfiyanti, Linda Suci Amam Amam Ana Nurul Fitriyani Ana Nurul Fitriyani Ananda, Chandra Farji Anastania Balqis Andik Adi Suryanto Angga Erlando Anggun Anita Sari Annisa Nurul Hakim Anny Rosiana Masithoh Ardi Tri Handono Ardianto Ardianto Arif Widodo Arifia, Amaludin Arlin Zulkarnain Awaluddin Awaluddin Azwir, Hery Hamdi Bambang Ali Nugroho Bambang Subroto Basuki Basuki BASUKI BASUKI Budi Hartono Citra Novi Sunarto Clarina Widyati Gunawan Darmawan, Andre Pupung Deny A. Iyai Djemari Mardapi Dwi ASTUTI Endah Tri Wahyuningtyas Endang Setyowati Eriani, Izmi Dwira Etikasari, Ria FAISAL, RAKMAT Fitria Pradandari Fitroh Amaluddin Georgina Elizabeth K. Saudale Hamidah Hamidah Handono, Ardi Tri Hanif, Rheni Afriana Hanif, Rheni Afriana Hapsari, Reni Sri Hendi Kristiantoro Hirawati Oemar Imam Thohari Iqbal Amaluddin Pambudi Ivastya, Raras Ivena Tiono Kamelia, Arika Khairanis Yulita Linda Suci Alfiyanti M Nur Ihsan M. Nur Qowy Alvaribi, M. Nur Qowy Ma'arif, Muhammad Anas Mardijuwono, Agus Widodo Merbaka, Zakiyyah Riris Mikail, dan Ahmad Nirwana, Muhammad Bayu Noer Rohmah Noer Soetjipto Novera Kartikawati Sudiro Nugraheni, Tiyas Putri Nugraheni, Tyas Putri Nur Solikin Ousman Jallow Prasetyo, Khusnul Raras Ivastya Raras Ivastya Riza, Ahmad Ibnu Rosvita, Vivin Sari, Fitria Atika Saudale, Georgina Elizabeth K. Septia, Noersa Indah Stepanus R. Pakage dan B.W. Irianti Subandiah, Heni Sukoharjanti, Bintari Tri Tiyas Putri N Umi Farida Vivin Rosvita Vivin Rosvita Wahyono, Nanang Dwi Wariana, Mariza Kusuma Wulandari, Annisa Wuradji Wuradji Yayuk Mundriyastutik Yogi Prasetyo Nugroho Yulis Trinovita Yunita Sari Zakiyyah Riris Merbaka Zulkarnain, Arlin