Profitability in View of Working Capital Efficiency, Liquidity and Solvency: Does Company Size Moderate?

Authors

  • Sapna Eka Anggrahini Universitas Setia Budi
  • Yunus Harjito Universitas Setia Budi
  • Faiz Rahman Siddiq Universitas Setia Budi
  • Anastasya Nursiva Yuniar Universitas Setia Budi

Keywords:

Profitability, Working Capital Efficiency, Liquidity, Solvency, Company Size

Abstract

This research aims to analyze the influence of working capital efficiency, liquidity and solvency on company profitability, moderated by company size. The population of this research is cosmetic companies registered on the Indonesian Stock Exchange (BEI) for the 2015-2022 period. The sample for this research consisted of 48 samples obtained from 6 companies over 8 years using the purposive sampling method. The analysis technique used focuses on multiple regression analysis and moderated regression analysis using the SPSS application. The results of this research show that working capital efficiency has a significant negative influence on profitability, while liquidity and solvency have no influence on profitability. Furthermore, the results of the moderation test showed that the company size variable was able to moderate the relationship between working capital efficiency and profitability.

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Published

2025-07-14

How to Cite

Eka Anggrahini, S., Harjito, Y., Rahman Siddiq, F., & Nursiva Yuniar, A. (2025). Profitability in View of Working Capital Efficiency, Liquidity and Solvency: Does Company Size Moderate?. INTERNATIONAL CONFERENCE OF ECONOMICS AND BUSINESS, 1(1). Retrieved from https://conference.upgris.ac.id/index.php/EconBiz/article/view/6556

Issue

Vol. 1 No. 1 (2024): INTERNATIONAL CONFERENCE ICON -ECOBIZ 1

Section

Articles