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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Dwiutomo Bhakti
Prodi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas langlangbuana bandung
Computer Science & IT Economics, Econometrics & Finance

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The Influence of Operating Cash Flows and Receivables Towards Current Ratios in Multifinance Companies in Indonesia Stock Exchange (Bei) 2013-2017 Periode Ayke Nuraliati; Dwiutomo Bhakti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.764 KB) | DOI: 10.36555/jasa.v4i1.1303

Abstract

This study aims to determine the effect of Operating Cash Flow and Accounts Receivable Turnover on the company's ability to pay off short-term liabilities (liquidity) using the Current Ratio method for Multifinance Companies on the Indonesia Stock Exchange Period 2013-2017 The research method used is descriptive method and verification method with a quantitative approach. The data used are secondary data in the form of financial statements of multi-finance companies for the period 2013-2017. The design of hypothesis testing uses starting from the classical assumption test, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis and t test.The results showed that the Operating Cash Flow and Accounts Receivable Turnover influence the Current Ratio.
Co-Authors Ayke Nuraliati