PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS

Autor:	Ajeng Lestari, Itat Tatmimah
Rok vydání:	2019
Předmět:	education.field_of_study business.industry media_common.quotation_subject Population Financial system Sample (statistics) Market liquidity Nonprobability sampling Inventory turnover Stock exchange Cash education business Accounts receivable media_common
Zdroj:	Jurnal Proaksi. 6:11-20
ISSN:	2685-9750 2089-127X
Popis:	This study aims to determine: the effect of cash turnover on liquidity and the influence of accounts receivable turnover on liquidity. The research method used in this research is descriptive using secondary data, the population in this study are all manufacturing companies of various industry sectors listed on the Indonesia Stock Exchange in 2016 until 2018. Sampling was done using the purposive sampling method until 33 companies were obtained the sample. Based on the results of multiple regression analysis, it can be concluded that the level of cash turnover does not significantly influence liquidity in various industry sector manufacturing companies listed on the Indonesia Stock Exchange, accounts receivable turnover also does not affect the liquidity of various industry sector manufacturing companies listed on the Indonesia stock exchange. Simultaneous accounts receivable turnover and inventory turnover have no significant effect on the liquidity of various industry sector manufacturing companies listed on the Indonesia Stock Exchange. Keywords: liquidity, cash turnover, accounts receivable turnover
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::8b3eb8967a0992e750604934772c403e https://doi.org/10.32534/jpk.v6i1.842 Zobrazit plný text záznamu