عنوان مقاله [English]
Due to the increase of its commitments in the past years, which has led to the reduction of its resources and credits, the social security organization needs liquidity management to better fulfill its commitments.
The purpose of this study is to investigate the factors affecting the liquidity management in Social Security Organization (SSO)(Directorate General of Tehran City).The expansion of liquidity management structure, contingency planning, savings, internal control, receivables, insurance income and liabilities are independent variables and liquidity management are dependent variables on this research.
The research method is applied survey.
The population is 226 employees of accounting, revenue and executive units of the Accounting, Executive unit and unit of Income of the SSO. The sample size by using the Cochran'sformula is 148 people. Sampling method is simple random and Sampling Classification method. From the questionnaire tool to collect information. Cronbach's alpha was used to assess the reliability of the questionnaire. Convergent validity criteria and reliability validity criteria was used to confirm the validity and quality of the model. The large sample size confirms the normality of the data. One-sample t-test was used to study the effect of visible variables on Hidden variables and independent variables on dependent variables. Structural equation analysis was used to analyze the proposed model.
The results of this research showed; Expansion of liquidity management structure factor have the highest effect on Liquidity Management. Also, Demand variable have the most effect on Commitment variable. Therefore, Focus on Expansion of liquidity management structure and Schedule for collecting deferred claims proposed.