Working Capital Management and Firm Performance: Evidence From Malaysia During COVID-19
Table 6: Relationship and significance to ROA
| Variable | Relationship | Significance Level |
| INV | Negative | Not Significant |
| AR | Negative | Significant at 1% |
| AP | Positive | Not Significant |
| SIZE | Positive | Not Significant |
| CATA | Positive | Not Significant |
| COVID | Negative | Not Significant |
