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Journal : Santri : Jurnal Ekonomi dan Keuangan Islam

Pengaruh Perputaran Kas, Perputaran Persediaan dan Pengendalian Piutang terhadap Likuiditas Perusahaan: Studi Kasus pada Perusahaan Manufaktur Periode 2021-2023 Setyobudi Setyobudi
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 1 (2025): SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v3i1.1265

Abstract

This study aims to determine the effect of cash turnover, inventory turnover and accounts receivable control on company liquidity. The data used are the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 which are published via www.idx.com. The number of samples used was 42 companies. The method used in this research is quantitative method, while the data is analyzed using descriptive statistics, classical assumption test and multiple linear regression. The results showed that negative cash turnover had no effect on liquidity, negative inventory turnover had no effect on liquidity and negative accounts receivable control had no effect on liquidity.