{"id":"https://openalex.org/W7216870032","doi":null,"title":"The influence of cash conversion cycle, capital structure, and liquidity on profitability with firm size as moderation","display_name":"The influence of cash conversion cycle, capital structure, and liquidity on profitability with firm size as moderation","publication_year":2023,"publication_date":"2023-12-09","ids":{"openalex":"https://openalex.org/W7216870032"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.ijafibs.pelnus.ac.id:article/166","doi":null,"is_oa":true,"landing_page_url":"https://www.ijafibs.pelnus.ac.id/index.php/ijafibs/article/view/166","pdf_url":"https://www.ijafibs.pelnus.ac.id/index.php/ijafibs/article/download/166/135","source":{"id":"https://openalex.org/S4220651472","display_name":"International Journal of Applied Finance and Business Studies","issn_l":"2338-3631","issn":["2338-3631","2809-9982"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310312730","host_organization_name":"Institute of Computer Science","host_organization_lineage":["https://openalex.org/P4310312730"],"host_organization_lineage_names":["Institute of Computer Science"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2338-3631","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.ijafibs.pelnus.ac.id/index.php/ijafibs/article/download/166/135","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5156044033","display_name":"Clarissa Fransisca","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I12176630","display_name":"Tanjungpura University","ror":"https://ror.org/04exz5k48","country_code":"ID","type":"education","lineage":["https://openalex.org/I12176630"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Fransisca, Clarissa","raw_affiliation_strings":["Universitas Tanjungpura, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Tanjungpura, Indonesia","institution_ids":["https://openalex.org/I12176630"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5051280743","display_name":"Ahmad Shalahuddin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I12176630","display_name":"Tanjungpura University","ror":"https://ror.org/04exz5k48","country_code":"ID","type":"education","lineage":["https://openalex.org/I12176630"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Shalahuddin, Ahmad","raw_affiliation_strings":["Universitas Tanjungpura, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Tanjungpura, Indonesia","institution_ids":["https://openalex.org/I12176630"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5041580266","display_name":"Wendy Wendy","orcid":"https://orcid.org/0000-0002-2046-9813","observed_orcids":["https://orcid.org/0000-0002-2046-9813","https://orcid.org/0000-0002-7942-6607"]},"institutions":[{"id":"https://openalex.org/I12176630","display_name":"Tanjungpura University","ror":"https://ror.org/04exz5k48","country_code":"ID","type":"education","lineage":["https://openalex.org/I12176630"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wendy, Wendy","raw_affiliation_strings":["Universitas Tanjungpura, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Tanjungpura, Indonesia","institution_ids":["https://openalex.org/I12176630"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5078234683","display_name":"Giriati Giriati","orcid":"https://orcid.org/0000-0002-0501-7309","observed_orcids":["https://orcid.org/0000-0002-0501-7309"]},"institutions":[{"id":"https://openalex.org/I12176630","display_name":"Tanjungpura University","ror":"https://ror.org/04exz5k48","country_code":"ID","type":"education","lineage":["https://openalex.org/I12176630"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Giriati, Giriati","raw_affiliation_strings":["Universitas Tanjungpura, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Tanjungpura, Indonesia","institution_ids":["https://openalex.org/I12176630"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5155575409","display_name":"Hasanudin Hasanudin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I12176630","display_name":"Tanjungpura University","ror":"https://ror.org/04exz5k48","country_code":"ID","type":"education","lineage":["https://openalex.org/I12176630"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hasanudin, Hasanudin","raw_affiliation_strings":["Universitas Tanjungpura, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Tanjungpura, Indonesia","institution_ids":["https://openalex.org/I12176630"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I12176630"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.0013000000035390258,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cash-conversion-cycle","display_name":"cash conversion cycle","score":0.9950000047683716},{"id":"https://openalex.org/keywords/capital-structure","display_name":"capital structure","score":1.0},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.9449999928474426},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.8669999837875366},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9829999804496765},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9459999799728394},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.5889999866485596},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.765999972820282}],"concepts":[{"id":"https://openalex.org/C110000284","wikidata":"https://www.wikidata.org/wiki/Q1499557","display_name":"Cash conversion cycle","level":4,"score":0.7813000082969666},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7605000138282776},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.6757000088691711},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6200000047683716},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5927000045776367},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.5440000295639038},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.4300000071525574},{"id":"https://openalex.org/C60679458","wikidata":"https://www.wikidata.org/wiki/Q823288","display_name":"Working capital","level":2,"score":0.42340001463890076},{"id":"https://openalex.org/C166819830","wikidata":"https://www.wikidata.org/wiki/Q2025903","display_name":"Operating cash flow","level":3,"score":0.41929998993873596},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.3765999972820282},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.37209999561309814},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.36320000886917114},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.362199991941452},{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.3564999997615814},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.35530000925064087},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3456000089645386},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.33899998664855957},{"id":"https://openalex.org/C97366136","wikidata":"https://www.wikidata.org/wiki/Q460184","display_name":"Cash flow statement","level":3,"score":0.32339999079704285},{"id":"https://openalex.org/C149933338","wikidata":"https://www.wikidata.org/wiki/Q950816","display_name":"Capital structure","level":3,"score":0.3046000003814697},{"id":"https://openalex.org/C74734477","wikidata":"https://www.wikidata.org/wiki/Q1479274","display_name":"Cost of capital","level":3,"score":0.2800000011920929}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.ijafibs.pelnus.ac.id:article/166","doi":null,"is_oa":true,"landing_page_url":"https://www.ijafibs.pelnus.ac.id/index.php/ijafibs/article/view/166","pdf_url":"https://www.ijafibs.pelnus.ac.id/index.php/ijafibs/article/download/166/135","source":{"id":"https://openalex.org/S4220651472","display_name":"International Journal of Applied Finance and Business Studies","issn_l":"2338-3631","issn":["2338-3631","2809-9982"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310312730","host_organization_name":"Institute of Computer Science","host_organization_lineage":["https://openalex.org/P4310312730"],"host_organization_lineage_names":["Institute of Computer Science"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2338-3631","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.ijafibs.pelnus.ac.id:article/166","doi":null,"is_oa":true,"landing_page_url":"https://www.ijafibs.pelnus.ac.id/index.php/ijafibs/article/view/166","pdf_url":"https://www.ijafibs.pelnus.ac.id/index.php/ijafibs/article/download/166/135","source":{"id":"https://openalex.org/S4220651472","display_name":"International Journal of Applied Finance and Business Studies","issn_l":"2338-3631","issn":["2338-3631","2809-9982"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310312730","host_organization_name":"Institute of Computer Science","host_organization_lineage":["https://openalex.org/P4310312730"],"host_organization_lineage_names":["Institute of Computer Science"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2338-3631","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.7257999777793884,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7216870032.pdf","grobid_xml":"https://content.openalex.org/works/W7216870032.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W2889743313","https://openalex.org/W2922242541","https://openalex.org/W2991330629","https://openalex.org/W3023648064","https://openalex.org/W4297139961","https://openalex.org/W7215759203"],"related_works":["https://openalex.org/W4388153432","https://openalex.org/W4403437025","https://openalex.org/W3166968260","https://openalex.org/W4225010588","https://openalex.org/W4386403016","https://openalex.org/W3128281351","https://openalex.org/W2948619252","https://openalex.org/W4312490526","https://openalex.org/W4403337629","https://openalex.org/W4396714726"],"abstract_inverted_index":{"This":[0,24,121],"research":[1,25,94],"analyses":[2],"variables":[3],"that":[4,96],"influence":[5],"profitability":[6,28,41,77,111],"and":[7,22,38,85,107],"corporate":[8,126],"size":[9,98,127],"as":[10,128],"moderation.":[11],"Three":[12],"factors":[13],"must":[14],"be":[15],"analyzed:":[16],"cash":[17,33,82,104],"conversion":[18,34,83,105],"cycle,":[19,35],"capital":[20,36,86,108],"structure,":[21,37],"liquidity.":[23,92],"examines":[26],"how":[27],"is":[29,78],"influenced":[30],"by":[31,81,91],"the":[32,50,55,68,75,100,103,115,123],"liquidity":[39,118],"to":[40,74],"on":[42,49,67,110,119],"major":[43],"trading":[44],"subsector":[45],"firms":[46],"publicly":[47],"traded":[48],"Indonesian":[51,69],"Stock":[52,70],"Exchange.":[53],"Using":[54],"help":[56],"of":[57,102,117,125],"spss,":[58],"this":[59],"quantitative":[60],"survey":[61],"tested":[62],"100":[63],"panel":[64],"data":[65],"observations":[66],"Exchange":[71],"(BEI).":[72],"According":[73],"analysis,":[76],"negatively":[79],"impacted":[80],"cycles":[84],"structures":[87],"but":[88,112],"positively":[89],"affected":[90],"Additional":[93],"indicates":[95],"company":[97],"amplifies":[99],"impact":[101],"cycle":[106],"structure":[109],"doesn't":[113],"moderate":[114],"effect":[116],"profitability.":[120],"suggests":[122],"role":[124],"moderation":[129]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2026-10-03T00:00:00"}
