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All Journal ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Darmansius, Leony Agustina
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Religion Education Social Sciences

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Pengaruh Perputaran Kas dan Perputaran Piutang terhadap Likuiditas pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019–2023 Hidayat, Teguh; Darmansius, Leony Agustina
ARZUSIN Vol 5 No 4 (2025): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i4.6056

Abstract

Understanding the factors that influence corporate liquidity, particularly in terms of cash and receivables management efficiency, is a critical issue in managerial practice and economic decision-making. This study aims to analyze the effect of cash turnover and receivables turnover on company liquidity, measured by the Current Ratio. This is a quantitative study utilizing secondary data obtained from financial reports, articles, and journals, with a sample of 20 companies selected through purposive sampling for the 2019–2023 period. Data were analyzed using classical assumption tests, multiple linear regression, and hypothesis testing through t-tests, F-tests, and the coefficient of determination (R²). The results show that cash turnover has a significant effect on company liquidity, while receivables turnover does not have a significant effect. However, both variables simultaneously have a significant effect on the Current Ratio. These findings highlight the importance of effective cash management in maintaining corporate liquidity stability and offer practical insights for management and stakeholders in evaluating a company’s financial health.
Co-Authors Hidayat, Teguh