<![CDATA[This study aims to analyze the effect of current asset management on company solvency and profitability, and to examine the moderating role of company growth rate in the relationship between current asset management and financial performance. The data used in this study were obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The research method used is multiple linear regression to test the relationship between current asset management and financial performance, as well as to test the moderating role of company growth rate. The results show that better current asset management has a positive and significant effect on company solvency and profitability. In addition, the company growth rate was found to moderate the relationship between current asset management and financial performance, although the effect is negative. This study suggests that companies should focus on efficient current asset management to enhance financial performance, while also being mindful of the risks posed by rapid growth in maintaining solvency and profitability]]>
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