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Journal : Jurnal Ekonomi

Pengaruh Perputaran Kas, Piutang dan Modal Kerja terhadap Likuiditas pada Perusahaan Subsektor Food dan Beverage Yang Terdaftar di BEI Muhammad Zulkarnain; Yulina Astuti; Erni Wiriani
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (742.34 KB) | DOI: 10.31258/je.27.2.p.219-229

Abstract

This study aims to determine the effect of cash turnover, accounts receivable turnover and working capital turnover on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. The data is used from 12 sample companies with financial data from 2013-2018. The method of data analysis uses multiple linear regression equations, test (R2) and hypothesis testing. The results of the study note that cash turnover has a positive effect on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. Meanwhile, accounts receivable turnover and working capital turnover negatively affect liquidity in food and beverage companies listed on the Indonesia Stock Exchange. Hypothesis test results simultaneously cash turnover, accounts receivable turnover and capital turnover have a significant effect on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. The t-test results of cash turnover have a significant effect on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. Then accounts receivable turnover has no significant effect on liquidity on food and beverage companies listed on the Indonesia Stock Exchange, while working capital turnover has a significant effect on liquidity on food and beverage companies listed on the Indonesia Stock Exchange. The coefficient of determination (R2) is 0.556450, stating the percentage contribution of cash turnover, accounts receivable and working capital in the regression model of 55.6%.
Co-Authors AD. Basniwati Ade Sukmawati Adika, Muhamad Zaki Adillah, Afif Ahmad Ari Gunawan Sepriansyah Ahmad Zarkasih Alexander, Raylan Ali, Esam Abu Baker Amanah, Ayu Amirullah Amirullah Arfriani Maifizar arizona, arizona Astuti, Yulina Aulya, Tara Azwar Azwar Bazla, Salma Khaula Briantiko, Zenda O. Carolina, Anna Chintya Winda Natalia Butar Butar Cindy Yolanda Cindy Yolanda Devani, Ferizka Tiara Egga Asoka Eka Rizki Meiwinda Ekawati, Linda Erni Wiriani Erni Wiriani Fauza Pratama febi febi Firman, La Ode Muhammad Fitriana Novianti , Eka Hardi Putra Wirman, Hardi Putra Hasibuan, Rahmawaty Hendri, Novi Indri Ariyanti Irianto Irianto Jumriantunnisah, Nur Junita Safitri Khairul Umam Krisniawati Krisniawati Krisniawati Krisniawati Krisniawati Krisniawati Lailatur Rahmi Lubis, Muhammad Sobron Yamin Lucyana Lucyana, Lucyana M. Aris Ganiardi Marina, Aurantia Marti Utari Marti Utari Melya Husna Muhammad Idris mukarramah MUKARRAMAH Mukarramah Mukarramah, Mukarramah Murniviyanty, Liza Mustika, Donny Naysella, Ghea Ningsih, Nanik Prasetyo Nur Jumriantunnisah Nur Jumriatunnisah Nurkarim, Wahidya Nurul Ilma Hasana Kunio Oktaviani oktaviani Putra, Rifqi Andika Rahayu Ningsih Ridwan Effendi Ridwan Effendi Rizal P Lubis Rusnan Rusnan Sabrina, Zaizafun Silaturi, Mareta Silvi Ariyanti Sirait, Ganda Siti Wahyuni Sulastriani Sumaizar Swita, Ana Syah Alam Syariful Maliki T.M. Iqbal Chaira Theodorus, Gerard Wahyuddin, Eko P. Wati, Putri Widya Wilda Tri Handayani Wulandari, Safutri Yulina Astuti Yulina Astuti Yulina Astuti Yuni Paramita, Restika Zainab Ompu Jainah