Scientific Journal of Reflection : Economic, Accounting, Management and Business
Vol. 6 No. 3 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business

PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP LIKUIDITAS PADA PT. MANDOM INDONESIA TBK PERIODE 2012-2021

Hestu Nugroho Warasto (Universitas Pamulang)
Janudin Janudin (Unknown)
Sinta Baharani (Unknown)



Article Info

Publish Date
01 Jul 2023

Abstract

This study aims to determine the partial and simultaneous influence of variables of Cash Turnover, Receivables Turnover, and Working Capital Turnover on PT Mandom Indonesia Tbk's Liquidity in 2012 – 2021. The research method used is a quantitative method with a type of quantitative descriptive method research. The data used in this study are financial statements sourced from the official website of PT Mandom Indonesia Tbk. Data analysis techniques use classical assumption tests, regression analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis tests using SPSS version 26. The results of the study based on the partial test showed that cash turnover had a calculated value of (-2,864 > 2,447) and a significance value of 0.021 < 0.05. So it can be concluded that cash turnover has a negative and significant effect on liquidity. Receivables turnover has a calculated value of (-3,961 > 2,447) and a sigifikansi value of 0.004 <0.05. Then it can be concluded that the turnover of receivables has a negative and significant effect on liquidity. Working capital turnover (X3) has a calculated value of (-4.242 > 2.447) and a significance value of 0.003 < 0.05. So it can be concluded that the turnover of working capital has a negative and significant effect on liquidity. Simultaneously cash turnover, receivables turnover and working capital turnover to liquidity where the calculation > ftable is (7,732 > 4,757) then Ho4 is rejected and Ha4 is accepted. The significance value is 0.017 < 0.05, meaning that there is a simultaneous positive and significant influence between cash turnover, receivables turnover and working capital turnover on liquidity at PT Mandom Indonesia Tbk

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Journal Info

Abbrev

SJR

Publisher

Subject

Economics, Econometrics & Finance

Description

SCIENTIFIC JOURNAL OF REFLECTION is a venue for scientists, practitioners, teachers and students to publish research results, critical analysis and applied concepts in economic scope including economics studies, accounting studies and management and business ...