Proceedings of the Ninth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2022)

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The Impact of Working Capital Management on Profitability with Leverage as an Moderating Variable in Basic Industrial and Chemical Sectors

Authors
Rika Mitaliani1, 2, *, Rosyeni Rasyid1
1Universitas Negeri Padang, Padang, Indonesia
2Universitas Muhammadiyah Sumatera Barat, Padang, Indonesia
*Corresponding author. Email: rika31mitaliani@gmail.com
Corresponding Author
Rika Mitaliani
Available Online 26 June 2023.
DOI
10.2991/978-94-6463-158-6_51How to use a DOI?
Keywords
Profitability; Leverage; Working Capital Management
Abstract

This Research to analyze leverage in moderating the effect of WCM to profitability in basic and chemical industrial companies in Indonesia. Using the purposive sampling method, there were 99 companies for three years, 2018 to 2020, this study was analyzed using SPSS 26 software. The results showed that Days Payable Outstanding (DPO) and Cash Conversion Cylce (CCC) had a positive and significant effect on profitability. Meanwhile, Days Sales Outstanding (DSO) has a negative and significant effect on profitability. This study also proves that there is no significant effect of the leverage variable as a moderator between working capital management (DIO, DPO, DSO, CCC) on company profitability.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Ninth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
26 June 2023
ISBN
10.2991/978-94-6463-158-6_51
ISSN
2352-5428
DOI
10.2991/978-94-6463-158-6_51How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Rika Mitaliani
AU  - Rosyeni Rasyid
PY  - 2023
DA  - 2023/06/26
TI  - The Impact of Working Capital Management on Profitability with Leverage as an Moderating Variable in Basic Industrial and Chemical Sectors
BT  - Proceedings of the Ninth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2022)
PB  - Atlantis Press
SP  - 586
EP  - 594
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-158-6_51
DO  - 10.2991/978-94-6463-158-6_51
ID  - Mitaliani2023
ER  -