Al-Mal:Jurnal Akuntansi dan Keuangan Islam
Vol. 5 No. 2 (2024): Desember 2024

The Effects of Inventory Turnover and Accounts Receivable Turnover on Liquidity

Alvario Ridho Umami (Unknown)
Dewi Silvia (Unknown)
Siti Khoirina (Unknown)
Umami, Alvario Ridho (Unknown)
Silvia, Dewi (Unknown)
Khoirina, Siti (Unknown)

Article Info

Publish Date
01 Aug 2024

Abstract

This study aims to determine the influence of inventory turnover and accounts receivable turnover variables (X) on the liquidity of cigarette industry companies listed on the IDX in 2020 – 2022 (Y). This study employed quantitative research methods. The data collecting technique used was purposive sampling, which obtained four samples. The analysis model used was regression analysis using SPSS 2019 data processing tools. The analysis shows that inventory turnover has a positive effect on liquidity, accounts receivable turnover has a positive effect on company liquidity, and inventory turnover and accounts receivable turnover simultaneously influence company liquidity

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Journal Info
Al-Mal:Jurnal Akuntansi dan Keuangan Islam
Website

Abbrev

al-mal

Publisher

Universitas Islam Negeri Raden Intan Lampung

Subject

Economics, Econometrics & Finance

Description

AL-MAL= Is Journal Accounting and Islamic Finance, The journal focused on primary studies at , Islamic finance, Islamic accounting, halal markets,tax, capital market, corporate social responsibility,accounting zakat, and islamic capital market has initiated the development of global economic ...