Pengaruh Wcm Dan Leverage Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Tahun 2017-2019

Fauziah Tri Handayani, Agustin Ekadjaja (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 3, No 2 (2021): April 2021

The purpose of this research is to obtain the empirical evidence from the influence of Working Capital Management on Firm Performance with Leverage as Moderating variable. The data obtained from manufacture companies sector basic industry and chemistry listed on Indonesia Stock Exchange for the period 2017-2019. Sample was selected by using purposive sampling and slovin amounted to 59 companies. Data processing techniques using moderated regression analysis method which analyzed by SPSS 25nd version. The result of this hypothesis indicates that working capital management has a significant positive on firm performance.