PENGARUH MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia periode 2017 – 2022)

Sherly Aldenia, Moh Ubaidillah, M.Agus Sudrajat

Abstract


Every company in running its business has its own goals, including in improving the welfare of shareholders. One This study examines the effect of working capital and liquidity on profitability with firm size as a moderation variable (in property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2022). The method used was purposive sampling and using the analysis techniques used were descriptive statistical tests, classical assumption tests, multiple liner analysis and hypothesis testing. The data processing stage in this study uses IBM SPSS 25. The results of this study show that the working capital variable has an effect on profitability. Meanwhile, liquidity variables affect profitability. In addition, the variable size of the company is able to moderate the influence of working capital on profitability. Meanwhile, the size of the company is not able to moderate the influence of liquidity on profitability. Keywords: working capital, liquidity, profitability, firm size, Property and Real Estate

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References


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