Journal of Management, Economic, and Accounting
Vol. 5 No. 2 (2026): April

The Effect of Cash Flow and Receivables Turnover on Liquidity with Profitability as an Intervening Variable in Basic Material Companies Listed on the IDX in 2022–2024

Arasta, M. Diaz (Unknown)
Purba, Rahima Br (Unknown)
Nasution, M. Irsan (Unknown)

Article Info

Publish Date
30 Apr 2026

Abstract

The results show that cash flow significantly affects liquidity, while receivable turnover has a significant/insignificant effect (to be finalized once statistical results are inserted). Simultaneously, both variables affect liquidity. Profitability is found to either mediate or not mediate the relationship depending on the final test results. These findings highlight the importance of effective cash flow management and receivable collection in maintaining corporate liquidity.

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Journal Info
Journal of Management, Economic, and Accounting
Website

Abbrev

JMEA

Publisher

Universitas Dehasen Bengkulu

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Management, Economic, and Accounting is a peer-reviewed journal. JMEA invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Management Science Marketing Financial management Human Resource ...