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PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP LIKUIDITAS (Studi Empiris Pada Perusahaan Manufaktur Subsektor Tekstil dan Garmen di Bursa Efek Indonesia Tahun 2019-2021)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Hanifah, Hilda
Subject
H Social Sciences (General) 
Datestamp
2023-07-04 01:59:34 
Abstract :
This research was conducted aiming to determine the effect of cash turnover, inventory turnover, accounts receivable turnover, and working capital turnover on liquidity (Current Ratio). The population in this study were textile and garment companies listed on the Indonesia Stock Exchange in the 2019-2021 period using the purposive sampling method from 23 selected 18 textile and garment companies that were included in the sample. The data analysis technique used in this study is multiple linear regression analysis processed using SPSS. The results of this study are Cash Turnover which has a significant negative effect on liquidity, Inventory Turnover has a significant negative effect on liquidity, Receivables Turnover has a significant positive effect on liquidity, and Working Capital Turnover has a significant positive effect on liquidity.6 
Institution Info

Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah