Pengaruh Perputaran Kas, Piutang Dan Persediaan Terhadap Likuiditas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI Periode Tahun 2007 - 2009
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Institusion
STIE Indonesia Banking School
Author
Masturoh, Siti
Subject
HF5601 Accounting
Datestamp
2020-09-01 06:23:43
Abstract :
The aims of this research was to identify some variables that affect the liquidity at food and beverage companies listed in BEI. The dependent variable is liquidity (CR) and three independent variables are cash turnover (CTO),account receivables turnover (ARTO) and inventory turnover ( INVTO). This research used multiple regression analysis and used 12 food & beverage companies listed in Indonesia Stocks Exchange by using financial data of them during 2007 until 2009. Liquidity measured with Current Ratio. The result of this research shows that variables in account receivable turnover (ARTO) and inventory turnover (INVTO) affect significantly to liquidity but on the other hand, the variable cash turnover (ARTO) do not affect significantly to liquidity in food and beverage companies listed in IDX. Whereas cash turnover, account receivable turnover and inventory turnover together affect liquidity in the food and beverage companies listed in IDX Keyword : Liquidity, Current Ratio (CR), Cash Turnover (CTO), Account Receivables Turnover (ARTO), Inventory Turnover (INVTO)
The aims of this research was to identify some variables that affect the liquidity at food and beverage companies listed in BEI. The dependent variable is liquidity (CR) and three independent variables are cash turnover (CTO),account receivables turnover (ARTO) and inventory turnover ( INVTO). This research used multiple regression analysis and used 12 food & beverage companies listed in Indonesia Stocks Exchange by using financial data of them during 2007 until 2009. Liquidity measured with Current Ratio. The result of this research shows that variables in account receivable turnover (ARTO) and inventory turnover (INVTO) affect significantly to liquidity but on the other hand, the variable cash turnover (ARTO) do not affect significantly to liquidity in food and beverage companies listed in IDX. Whereas cash turnover, account receivable turnover and inventory turnover together affect liquidity in the food and beverage companies listed in IDX Keyword : Liquidity, Current Ratio (CR), Cash Turnover (CTO), Account Receivables Turnover (ARTO), Inventory Turnover (INVTO)
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