Enrichment : Journal of Management
Vol. 14 No. 5 (2024): December: Management Science And Field

Moderating Role of Liquidity Ratio: A Look at Firm Performance in Indonesia

Jeanyfer, Jeanyfer (Unknown)
Nugroho, Vina (Unknown)

Article Info

Publish Date
30 Dec 2024

Abstract

This research investigates the impact of corporate income tax, asset turnover, and liquidity on firm performance, as measured by Tobin's Q, in Indonesian non-financial listed companies between 2013 and 2023. Employing panel data analysis, we find that higher corporate income tax rates negatively affect firm performance. While asset turnover and liquidity ratio exhibit less significant impacts, our analysis reveals that liquidity plays a moderating role in the relationship between asset turnover and firm performance. These findings emphasize the significance of effective liquidity management and efficient asset utilization for improving corporate performance and stimulating economic growth in Indonesia.

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Journal Info
Enrichment : Journal of Management
Website

Abbrev

enrichment

Publisher

Institute of Computer Science

Subject

Economics, Econometrics & Finance

Description

The Enrichment : Journal of Management offers wide ranging and widespread analysis of all surfaces of management and science. Published two times per year, it delivers a emphasis for universal proficiency in the vital methods, techniques and areas of research; presents a opportunity for its readers ...