Open AccessPengaruh Perputaran Kas, Modal Kerja dan Perputaran Piutang terhadap Likuiditas (Current Ratio) pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017
Author(s) -
Henny Indriani Susantri Manullang,
Enda Noviyanti Simorangkir,
Desy Octavia,
Dessy Kristy Parapat,
Winarti Halawa,
Maritta Hirawati
Publication year - 2021
Publication title -
jurnal ilmiah esai
Language(s) - English
Resource type - Journals
eISSN - 2580-4944
pISSN - 1978-6034
DOI - 10.25181/esai.v13i2.1304
Subject(s) - stock exchange , market liquidity , working capital , business , current ratio , cash , nonprobability sampling , inventory turnover , accounts receivable , population , business administration , finance , demography , sociology
This study aims to examine the effect of cash turnover, working capital and accounts receivable turnover towards liquidity (current ratio) in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period both simultaneously and partially and to find out which variables are free, and which has a significant effect on liquidity in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study - 24 Consumer Goods companies - was defined through purposive sampling method in the Consumer Goods companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period as well as predetermined criteria. The research applied analytical method of multiple linear regression analysis with SPSS 22 tools. The results of the hypothesis testing of the T-test show that cash turnover variables have an effect on significant liquidity while working capital and receivable turnover variables do not affect the liquidity in Consumer Goods companies in Indonesia stock exchange.Keywords : cash turnover, working capital, accounts receivable turnover, liquidity, current ratio