Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Kajian Ekonomi dan Akuntansi Terapan
Kamaruddin
Universitas Islam Kebangsaan Indonesia Jl. Medan
Economics, Econometrics & Finance Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Arus Kas Operasional dan Perputaran Piutang terhadap Likuiditas pada PT Campina Ice Cream Industry TBK Via Narisa; Azhari; Kamaruddin
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 3 (2026): September: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i3.2606

Abstract

This empirical study aims to investigate the influence of operating cash flow and accounts receivable turnover on company liquidity at PT Campina Ice Cream Industry Tbk over the 2018–2025 period. Employing a quantitative associative design, the study analyzed 32 quarterly secondary observations extracted from published audited financial statements. Hypotheses were tested using multiple linear regression modeling processed through SPSS 25 software. Partial t-test evaluation reveals that operating cash flow exerts a positive and statistically significant impact on liquidity as measured by Current Ratio (tcount = 2.311; p = 0.028). Conversely, receivable turnover demonstrates a negative and statistically significant partial effect on liquidity (tcount = -2.458; p = 0.020). Simultaneous F-test assessment confirms that operating cash flow and receivable turnover jointly exert a significant effect on corporate liquidity (Fcount = 4.478; p = 0.020). The multiple coefficient of determination (R²) recorded a value of 0.236, indicating that 23.6% of the variance in liquidity is explained by the combination of these two predictor variables, whereas the remaining 76.4% is governed by external determinants outside the empirical framework.
Co-Authors Azhari Azhari Via Narisa