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Maritta Hirawati
Universitas Prima Indonesia, Medan
Economics, Econometrics & Finance

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Pengaruh Perputaran Kas, Modal Kerja dan Perputaran Piutang terhadap Likuiditas (Current Ratio) pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017 Henny Indriani Susantri Manullang; Enda Noviyanti Simorangkir; Desy Octavia; Dessy Kristy Parapat; Winarti Halawa; Maritta Hirawati
Jurnal Ilmiah ESAI Vol 13 No 2 (2019)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v13i2.1304

Abstract

This study aims to examine the effect of cash turnover, working capital and accounts receivable turnover towards liquidity (current ratio) in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period both simultaneously and partially and to find out which variables are free, and which has a significant effect on liquidity in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study - 24 Consumer Goods companies - was defined through purposive sampling method in the Consumer Goods companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period as well as predetermined criteria. The research applied analytical method of multiple linear regression analysis with SPSS 22 tools. The results of the hypothesis testing of the T-test show that cash turnover variables have an effect on significant liquidity while working capital and receivable turnover variables do not affect the liquidity in Consumer Goods companies in Indonesia stock exchange.Keywords : cash turnover, working capital, accounts receivable turnover, liquidity, current ratio
Co-Authors Dessy Kristy Parapat Desy Octavia Enda Noviyanti Simorangkir Henny Indriani Susantri Manullang Winarti Halawa