Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas
Wihelmina Indut
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH ARUS KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Wihelmina Indut; Herly M. Oematan; Yohanes Demu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5433

Abstract

This study aims to determine the effect of cash flow and receivables turnover either partially or simultaneously on the liquidity of food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is quantitative research. The data used in this research is secondary data. The population in this study was 26 Food and Beverage companies listed on the Indonesia Stock Exchange. Sampling using purposive sampling, and the sample was obtained for this study as many as one third of food and beverage In Indonesia Stock Exchange period 2016 -2020. Data collection techniques in this research are literature study and documentation. The data analysis technique used in this study used multiple linear regression analysis, classical assumption test, and hypothesis testing. The results of this study are partially Cash Flow and Receivables Turnover have an effect on the liquidity of Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Simultaneously, Cash Flow and Accounts Receivable Turnover affect the Liquidity of Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2016-2020 period.
Co-Authors Oematan, Herly M Yohanes Demu