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All Journal Journal of Social Work and Empowerment IIJSE Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Achmad Badjuri
Universitas Stikubank, Semarang, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Impact of Working Capital Efficiency, Cash Conversion Cycle, and Current Ratio on Profitability with Firm Size as a Moderating Variable Yohanes Prammoedya Octavianus; Achmad Badjuri
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.775

Abstract

This study aims to examine the influence of Working Capital Efficiency, Cash Conversion Cycle, and Current Ratio on Profitability with Firm Size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study uses a quantitative approach with secondary data in the form of annual financial statements. The research sample was obtained through the purposive sampling method resulting in 140 observations. Data analysis was carried out using panel data regression and Moderated Regression Analysis (MRA) with the help of EViews 13 software. The results of the model test show that the Fixed Effect Model is the most accurate estimation model. Partially, the results showed that the Cash Conversion Cycle had a negative and significant effect on profitability, while the Current Ratio had a positive and significant effect on profitability. Meanwhile, Working Capital Efficiency has no significant effect on profitability. The results of the moderation test showed that Firm Size was not able to moderate the relationship between Working Capital Efficiency, Cash Conversion Cycle, and Current Ratio to Profitability. Simultaneously, all research variables had a significant effect on profitability. These findings confirm the importance of cash cycle and liquidity management in improving the financial performance of manufacturing companies.
Factors That Affect Audit Delay Through KAP Reputation as a Moderating Variable Rafif Nathania Shadiq; Achmad Badjuri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9757

Abstract

This study investigates whether the characteristics of a company—specifically its size, profitability, and solvency—contribute to delays in the audit process, and explores if the prestige of the audit firm can influence this relationship. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024, drawing on 150 financial reports collected over three years. Using a combination of regression analysis and moderation testing, the study finds that neither company size, profitability, nor solvency has a measurable effect on the timing of audit completion. Interestingly, the reputation of the auditing firm appears to buffer the impact of profitability on audit delays, but it does not alter the effects associated with company size or solvency. These findings suggest that other factors beyond basic financial metrics and firm stature may play a more decisive role in determining audit timelines.
IMPLEMENTASI DAN EVALUASI KEPATUHAN PENERAPAN SAK ETAP BAB 23 PADA PERUSAHAAN MANUFAKTUR TAHUN 2024 Deandra Prizka Riani; Achmad Badjuri
Journal of Social Work and Empowerment Vol 5 No 2 (2026): Journal of Social Work and Empowerment - (Januari-Februari 2026)
Publisher : Yayasan Sinergi Widya Nusantara (Sidyanusa)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58982/jswe.v5i2.1128

Abstract

Tujuan: Kegiatan ini bertujuan untuk mengimplementasikan serta mengevaluasi tingkat kepatuhan penerapan SAK ETAP Bab 23 tentang pendapatan pada perusahaan manufaktur tahun 2024 guna meningkatkan kualitas pencatatan dan pelaporan keuangan perusahaan. Metode Penelitian : Metode yang digunakan adalah pendekatan deskriptif kualitatif melalui observasi, wawancara, dan studi dokumentasi terhadap laporan keuangan serta proses pencatatan pendapatan di Perusahaan Manufaktur. Selain itu, dilakukan pendampingan dan evaluasi dengan membandingkan praktik akuntansi yang diterapkan perusahaan dengan ketentuan SAK ETAP Bab 23. Hasil Penelitian: Hasil kegiatan menunjukkan bahwa Perusahaan Manufaktur telah menerapkan sebagian besar ketentuan SAK ETAP Bab 23, khususnya dalam pengakuan dan pengukuran pendapatan. Namun, masih terdapat ketidaksesuaian pada aspek pencatatan yang sistematis dan pengungkapan pendapatan dalam laporan keuangan, yang disebabkan oleh keterbatasan pemahaman terhadap standar akuntansi. Implikasi Penelitian: Implikasi dari kegiatan ini adalah meningkatnya pemahaman dan kesadaran pihak CV A terhadap pentingnya penerapan SAK ETAP Bab 23 secara konsisten. Hasil pengabdian diharapkan dapat mendorong perbaikan sistem akuntansi perusahaan sehingga laporan keuangan menjadi lebih akurat, transparan, dan sesuai dengan standar yang berlaku. Kata Kunci : SAK ETAP BAB 23, Pendapatan, Kepatuhan, Laporan Keuangan
The Impact of Working Capital Efficiency, Cash Conversion Cycle, and Current Ratio on Profitability with Firm Size as a Moderating Variable Yohanes Prammoedya Octavianus; Achmad Badjuri
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.775

Abstract

This study aims to examine the influence of Working Capital Efficiency, Cash Conversion Cycle, and Current Ratio on Profitability with Firm Size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study uses a quantitative approach with secondary data in the form of annual financial statements. The research sample was obtained through the purposive sampling method resulting in 140 observations. Data analysis was carried out using panel data regression and Moderated Regression Analysis (MRA) with the help of EViews 13 software. The results of the model test show that the Fixed Effect Model is the most accurate estimation model. Partially, the results showed that the Cash Conversion Cycle had a negative and significant effect on profitability, while the Current Ratio had a positive and significant effect on profitability. Meanwhile, Working Capital Efficiency has no significant effect on profitability. The results of the moderation test showed that Firm Size was not able to moderate the relationship between Working Capital Efficiency, Cash Conversion Cycle, and Current Ratio to Profitability. Simultaneously, all research variables had a significant effect on profitability. These findings confirm the importance of cash cycle and liquidity management in improving the financial performance of manufacturing companies.
Co-Authors Deandra Prizka Riani Rafif Nathania Shadiq Yohanes Prammoedya Octavianus