Jurnal VOK@SINDO
Vol 3, No 2 (2015)

The Effect of Receivable Turnover, Working Capital Turnover, and Debt Ratio on Current Ratio in Mining Company

Rizal Achmad Maulana (Unknown)



Article Info

Publish Date
26 Jul 2015

Abstract

This study aims to determine the effect of receivable turnover, working capital turnover and debt ratio on current ratio in mining company. The population in this study are 39 companies listed on the Indonesia Stock Exchange during 2011 until 2014. The sampling technique used in this study is purposive sampling which covers 14 companies. This study uses multiple linear regression analysis. The results show that receivable turnover and working capital turnover does not affect the current ratio. Meanwhile, debt ratio has significantly influenced a company's current ratio. This proves that with high debt ratio, the creditors still trust the Indonesian mining companies to expand their business scale as well as increase production capacity and sales volume of mining products so as to provide additional revenue. Thus, the current ratio of the company will decrease.

Copyrights © 2015






Journal Info

Abbrev

vokasindo

Publisher

Subject

Humanities Social Sciences Other

Description

VOK@SINDO is journal of applied sciences. The Scope of the journal cover various areas of expertise obtained from research results, conceptual thinking, practical experiences related to problem-solving ...