Thesis:

Effects of cash management techniques on financial performance and firm value

Performance evaluation is a process that helps shareholders to make optimal investment decisions. The users of financial reports evaluate the company's performance and estimate the company's value by using different criteria. Also, cash management is one of the techniques that can affect the financial performance and value of the company. The purpose of this research is to investigate the effect of cash management on financial performance and company value. The research period was 2018 to 2022, when 102 companies were surveyed and 510 company-based observations were made. Multivariate regression method has been used to analyze the data. Finally, the data were prepared using Excel software and statistical software Eviews version 10 was used to perform statistical tests as well as test hypotheses. Leimer and Hassmann F tests were used to determine the type of combined data and the type of effect of the combined data, respectively. In this research, eight hypotheses were tested. The research results showed that there is a positive and significant relationship between cash conversion cycle, cash and cash equivalents, current ratio, cash flow adequacy ratio with financial performance and company value.

Keywords: Key words: Cash management, current ratio, cash adequacy ratio, financial performance, company valu