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p-Index From 2021 - 2026
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All Journal IIJSE Majapahit Journal of Islamic Finance dan Management
Achmad Badjuri
Universitas Stikubank, Semarang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
Co-Authors Rafif Nathania Shadiq Yohanes Prammoedya Octavianus