Wage Rates, Sales Turnover, and Working Capital in Makassar's Culinary Creative Economy Employment Absorption

"Labor absorption" describes how much of a firm's workforce is used, which is a measure of how many people the organization employs. An organization's internal and external employment is influenced by two types of circumstances. The purpose of this study is to ascertain how working capital and sales turnover affect labor absorption in Makassar City's creative economy sector, with a focus on the culinary subsector. Additionally, the study aims to investigate the potential moderating influence of wage rates on the correlation between labor absorption and working capital as well as the relationship between labor absorption and sales turnover in this industry. To accomplish these goals, a quantitative research strategy was used, drawing on primary and secondary data sources. In order to investigate the correlations between variables and moderating factors, regression moderation analysis (RMA) was performed after classical assumption testing and regression analysis. Questionnaires were sent, and documentary research was used to gather data. The results showed that sales turnover has a favorable direct and indirect impact on employment, just as working capital does. The moderating component, wage rates, was found to intensify the effects of working capital and sales turnover on labor absorption within Makassar City's culinary sub-sector in the comprehensive model examined with MRA. The results of this study provide an overview of the complex relationships that shape employment patterns in the creative economy sector, especially in the Makassar City culinary subsector, between the Wage Level as a moderator, Working Capital, and Sales Turnover.