REVENUE AS A MODERATING VARIABLE ON THE EFFECT OF WORKING CAPITAL CREDIT ON NET INCOME

Kiki Muli Fardian (Universitas Mahaputra Muhammad Yamin Solok)
Juita Sukraini (Universitas Mahaputra Muhammad Yamin Solok)
Nidia Anggreni Das (Universitas Mahaputra Muhammad Yamin Solok)

Jurnal Ekonomi
Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023

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.