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Pengaruh Perputaran Kas, Perputaran Persediaan dan Pengendalian Piutang terhadap Likuiditas Perusahaan

Year: 2025

Type: article

Abstract: This study aims to determine the effect of cash turnover, inventory turnover and accounts receivable control on company liquidity. The data used are the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 which are published via www.idx.com. The number of samples used was 42 companies. The method used in this research is quantitative method, while the data is analyzed using descriptive statistics, classical assumption test and multiple linear regression. The results showed that negative cash turnover had no effect on liquidity, negative inventory turnover had no effect on liquidity and negative accounts receivable control had no effect on liquidity.

Source: SANTRI Jurnal Ekonomi dan Keuangan Islam

DOI: 10.61132/santri.v3i1.1265

Author: Setyobudi Setyobudi

Institution: Universitas 17 Agustus 1945 Semarang

Language: English

Topic: Working Capital and Financial Performance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4410410968

FWCI:

Cites: 4

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Related to: 10