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Examining the Effect of Cash Conversion Cycle on Profitability in PERTAMINA Balikpapan Hospital: Moderating Role of Total Assets
Open accessAbstract
This study analyzes the effect of company size and cash conversion cycle on profitability with firm size as a moderating variable. The cash conversion cycle is the independent variable with company size using total assets as a moderating variable, while the dependent variable is profitability using the net profit margin ratio. The data were obtained from company financial reports taken from interim reports for 2013 - 2022. The sample was determined using purposive sampling, and a sample of 120 was obtained. The analytical method used in this research was panel data regression with the previous moderate regression analysis. Has passed the classical assumption test the hypothesis proposed in this research is that the cash conversion cycle influences profitability by using firm size as a moderating variable. The research results show that net profit margin with company size as a moderating variable has a significant effect. In addition, it was found that ln total assets moderated this relationship. Companies with a larger total asset size show that cash relationship conversion cycles are more significant to profitability than companies with smaller total assets.
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Cited by
Sorted by citations
Tago, G., & Sumawe, S. (2024) · International Journal of Economics, Finance and Management Sciences · doi:10.11648/j.ijefm.20241205.19
Metadata
- Authors
- Chandra, A. K. A., Paminto, A., Wardhani, W., & Hidayati, T.
- Affiliations
- Mulawarman University (ID)
- Venue
- International Journal of Advances in Social Sciences and Humanities
- Publisher
- SRN Intellectual Resources
- Published
- 2024-02-29
- Volume
- 3
- Issue
- 1
- Pages
- 44-56
- ISSN
- 2948-4723 (ISSN-L)
- OpenAlex
- W4396836974
- Cited by
- 1
- References
- 6
- Citations by year
- 2024: 1
- FWCI
- 1.00
- Type
- journal article
- Language
- en
- Open access
- diamond
- dx.doi.org
- Locations
- International Journal of Advances in Social Sciences and Humanities (publishedVersion, cc-by)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Working Capital and Financial Performance
- Social Sciences › Business, Management and Accounting › Accounting › Financial Analysis and Corporate Governance
- Social Sciences › Decision Sciences › Management Science and Operations Research › Supply Chain and Inventory Management
- Keywords
- cash conversion cycle, profitability, firm size, total assets, moderating effect, net profit margin, oil and gas companies, working capital management
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- CoChat. (2026). Citation check: Examining the Effect of Cash Conversion Cycle on Profitability in PERTAMINA Balikpapan Hospital: Moderating Role of Total Assets. https://app.cochat.ai/papers/10.56225/ijassh.v3i1.304
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- Chandra, A. K. A., Paminto, A., Wardhani, W., & Hidayati, T. (2024). Examining the Effect of Cash Conversion Cycle on Profitability in PERTAMINA Balikpapan Hospital: Moderating Role of Total Assets. International Journal of Advances in Social Sciences and Humanities. https://doi.org/10.56225/ijassh.v3i1.304
