PENGARUH WORKING CAPITAL MANAGEMENT TERHADAP FIRM PERFORMANCE DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI

Raka Andrean, Ardiansyah Rasyid (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara)

Jurnal Paradigma Akuntansi
Vol 2, No 1 (2020): Januari 2020

The purpose of this research is to know the effect of working capital management and leverage as moderator variable on firm performance on manufacturing company that listed on BEI from 2015-2017. This research used 177 sample that were selected by using purposive sampling method in three years. This research uses SPSS software version 21 to analysing the hypothesis. The result of this research showed that there is a positive and significant effect of working capital management on firm performance, however there is no significant effect of leverage as moderator variable on firm performance.