Journal of Management, Economic, and Accounting
Vol. 4 No. 1 (2025): Januari- Juni

Analysis Of Working Capital Management On Liquidity And Financial Performance Of Manufacturing Companies

Cahya Susena, Karona (Unknown)
Hidayah , Nenden Restu (Unknown)
Tarigan , Heskyel Pranata (Unknown)



Article Info

Publish Date
08 May 2025

Abstract

This study aims to determine the effect of working capital management on liquidity and financial performance of manufacturing companies. The number of samples used was 41 companies obtained using purposive sampling method. The research data source used is secondary data in the form of annual financial reports published by the official web www.idnfinancials.com in the 2016-2019 period. The data analysis technique used is panel data analysis and Moderated Regression Analysis (MRA). Based on the results of the study, it shows that working capital management does not have a significant effect on liquidity, profitability as a moderating variable is not able to moderate working capital management on liquidity.

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Journal Info

Abbrev

JMEA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Management, Economic, and Accounting is a peer-reviewed journal. JMEA invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Management Science Marketing Financial management Human Resource ...