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All Journal Jurnal Ekonomi
Kiki Muli Fardian
Universitas Mahaputra Muhammad Yamin Solok
Economics, Econometrics & Finance

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REVENUE AS A MODERATING VARIABLE ON THE EFFECT OF WORKING CAPITAL CREDIT ON NET INCOME Kiki Muli Fardian; Juita Sukraini; Nidia Anggreni Das
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This research aims to assess how Working Capital Credit affects Net Income, with Revenue acting as a moderating variable. The study considers all BUMN banks listed on the Indonesia Stock Exchange (IDX), with a sample of four banks and eight years of financial reports (2014-2021) analyzed through Moderated Regression Analysis (MRA). Results indicate that Working Capital Credit has a significant positive impact on Net Income, while Revenue plays a moderating role in the relationship between the two. The findings suggest that firms must consider the impact of sales as a moderating variable to optimize working capital credit utilization and increase net income.
Co-Authors Das, Nidia Anggreni Juita Sukraini