PENGARUH ARUS KAS TERHADAP LIKUIDITAS PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI

Raihana Rohmatillah (Fakultas Ekonomi, Universitas Madura)
Sephira Triwidiastuti (Fakultas Ekonomi, Universitas Madura)
Galib Romadhoni (Fakultas Ekonomi, Universitas Madura)
Arya Prima Nurdiansyah (Fakultas Ekonomi, Universitas Madura)

Aktiva : Jurnal Akuntansi dan Investasi
Vol 7, No 1 (2022): AKTIVA

This research was conducted with the aim of empirically testing whether or not there is an influence of cash flows from operating activities, cash flows from investing activities and cash flows from financing activities on company liquidity in the consumer goods industry sub-sector which is listed on the IDX (Indonesian Stock Exchange). The data collection method used is documentation. Data analysis techniques using quantitative descriptive analysis. And data collection technique is to use documentation. The results of this study are that partially cash flows from operating activities have no effect on company liquidity while cash flows from investing activities and cash flows from financing activities have an influence on company liquidity. Simultaneously operating cash flow, investment cash flow and funding cash flow have an influence on company liquidity.