Cover Image

The Effect of Working Capital Management on Firm’s Performance of Food and Beverages Sector in Malaysia

This research examines the effect of working capital management (WCM) variables and firm’s performance using the data collected and analysed from listed firms in food and beverages sector on Bursa Malaysia. The sample comprises of 50 firms and the data is for 5 years from 2014 to 2018. The methodol...

Full description

Saved in:
Bibliographic Details
Main Authors: Suzila, Mohamed Yusof, Nazaria, Md. Aris, Muhammad Hikmal, Ismail
Format: Article
Language:English
Published: UNIMAS Publisher 2019
Subjects:
HF5601 Accounting
Online Access:http://ir.unimas.my/id/eprint/46684/1/The%20Effect%20of%20Working.pdf
http://ir.unimas.my/id/eprint/46684/
https://publisher.unimas.my/ojs/index.php/URAF/article/view/1999
https://doi.org/10.33736/uraf.1999.2019
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.unimas.ir-46684
record_format eprints
spelling my.unimas.ir-466842024-11-21T07:44:48Z http://ir.unimas.my/id/eprint/46684/ The Effect of Working Capital Management on Firm’s Performance of Food and Beverages Sector in Malaysia Suzila, Mohamed Yusof Nazaria, Md. Aris Muhammad Hikmal, Ismail HF5601 Accounting This research examines the effect of working capital management (WCM) variables and firm’s performance using the data collected and analysed from listed firms in food and beverages sector on Bursa Malaysia. The sample comprises of 50 firms and the data is for 5 years from 2014 to 2018. The methodologies adopted in this research includes descriptive analysis, correlation analysis, Pooled Ordinary Least Square (OLS) regression, Breusch-Pagan (BP) Lagrange Multiplier test, and Hausman test. Various determinants of WCM have been identified to represent the independent variables (IV) namely days of accounts receivable, days of accounts payable, inventory turnover in days and cash conversion cycle. The dependent variable uses Return on Assets (ROA) as a proxy to measure the firm’s performance. In this study, these two variables, accounts payable and cash conversion cycle has a significant and positive effect towards firm’s performance of food and beverages sector in Malaysia. UNIMAS Publisher 2019 Article PeerReviewed text en http://ir.unimas.my/id/eprint/46684/1/The%20Effect%20of%20Working.pdf Suzila, Mohamed Yusof and Nazaria, Md. Aris and Muhammad Hikmal, Ismail (2019) The Effect of Working Capital Management on Firm’s Performance of Food and Beverages Sector in Malaysia. UNIMAS Review of Accounting and Finance, 2 (1). pp. 10-20. ISSN 2590-3543 https://publisher.unimas.my/ojs/index.php/URAF/article/view/1999 https://doi.org/10.33736/uraf.1999.2019
institution Universiti Malaysia Sarawak
building Centre for Academic Information Services (CAIS)
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Sarawak
content_source UNIMAS Institutional Repository
url_provider http://ir.unimas.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Suzila, Mohamed Yusof
Nazaria, Md. Aris
Muhammad Hikmal, Ismail
The Effect of Working Capital Management on Firm’s Performance of Food and Beverages Sector in Malaysia
description This research examines the effect of working capital management (WCM) variables and firm’s performance using the data collected and analysed from listed firms in food and beverages sector on Bursa Malaysia. The sample comprises of 50 firms and the data is for 5 years from 2014 to 2018. The methodologies adopted in this research includes descriptive analysis, correlation analysis, Pooled Ordinary Least Square (OLS) regression, Breusch-Pagan (BP) Lagrange Multiplier test, and Hausman test. Various determinants of WCM have been identified to represent the independent variables (IV) namely days of accounts receivable, days of accounts payable, inventory turnover in days and cash conversion cycle. The dependent variable uses Return on Assets (ROA) as a proxy to measure the firm’s performance. In this study, these two variables, accounts payable and cash conversion cycle has a significant and positive effect towards firm’s performance of food and beverages sector in Malaysia.
format Article
author Suzila, Mohamed Yusof
Nazaria, Md. Aris
Muhammad Hikmal, Ismail
author_facet Suzila, Mohamed Yusof
Nazaria, Md. Aris
Muhammad Hikmal, Ismail
author_sort Suzila, Mohamed Yusof
title The Effect of Working Capital Management on Firm’s Performance of Food and Beverages Sector in Malaysia
title_short The Effect of Working Capital Management on Firm’s Performance of Food and Beverages Sector in Malaysia
title_full The Effect of Working Capital Management on Firm’s Performance of Food and Beverages Sector in Malaysia
title_fullStr The Effect of Working Capital Management on Firm’s Performance of Food and Beverages Sector in Malaysia
title_full_unstemmed The Effect of Working Capital Management on Firm’s Performance of Food and Beverages Sector in Malaysia
title_sort effect of working capital management on firm’s performance of food and beverages sector in malaysia
publisher UNIMAS Publisher
publishDate 2019
url http://ir.unimas.my/id/eprint/46684/1/The%20Effect%20of%20Working.pdf
http://ir.unimas.my/id/eprint/46684/
https://publisher.unimas.my/ojs/index.php/URAF/article/view/1999
https://doi.org/10.33736/uraf.1999.2019
_version_ 1817848754001149952
score 13.223943

Similar Items