Pengaruh Perputaran Piutangdan Perputaran Kasterhadap Likuiditas Perusahaan Manufaktur Sektor Industri Barang Konsumsiyang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016-2017

  • Nidya Maya Octarini STIE Widya Gama Lumajang
  • Noviansyah Rizal STIE Widya Gama Lumajang
  • Fetri Setyo Liyundira STIE Widya Gama Lumajang

Abstract

The purpose of this study is to determine the effect of accounts receivable turnover and cash turnover on company liquidity. This study uses descriptive research with a quantitative approach. The object of this study is the effect of accounts receivable turnover and cash turnover at the level of company liquidity for the period 2016-2017. The population in this study were 43 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Selected company samples based on manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) have full reports from 2016 to 2017. Analysis Techniques Data used is multiple linear regression. The results of this study are that the accounts receivable turnover variable partially has a positive but not significant effect on liquidity while the cash turnover partially has a negative but significant effect on liquidity in the consumer goods manufacturing industry listed on the Indonesian Stock Exchange in the period 2016-2017.

Published
2019-07-06