PENGARUH RASIO UTANG, PERPUTARAN MODAL KERJA, DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PADA PERUSAHAAN MANUFAKTUR PERDAGANGAN BESAR BARANG PRODUKSI YANG TERDAFTAR DI BEI PERIODE 2013-2017

Endang Kumiati (Akademi Akuntansi YPK MEDAN)

JURNAL ILMIAH SIMANTEK
Vol 3 No 1 (2019): JURNAL ILMIAH SIMANTEK

This research aim to know the partially and simultaneously significant influence of debt ratio, working capital turn over, and account receivable turn over to liquidity at the manufacturing companies for large scale production of goods listed on BEI at period 2013-2017.This research use quantitative research method. The population of this research is the financial report of manufacturing companies for large scale production of goods listed on BEI at periode 2013-2017, with amount of the population are 195 financial reports. The model analysis of the data in this research is the multiple regression analysis.The research result show that partially debt ratio has a significant effect to liquidity, working capital turn over has no significant effect to liquidity, and account receivable turn over has a significant effect to liquidity at manufacturing companies for large scale production of goods listed on BEI at period 2013-2017. Silmutaneously, the research result show that debt ratio, working capital turn over, and account receivable turn over have a significant effect to liquidity at manufacturing companies for large scale production of goods listed on BEI at period 2013-2017.