The Influence of Cash Turnover, Receivables Turnover, Inventory Turnover, And Working Capital Spread On Liquidity In Food And Beverage Companies Listed On The Indonesia Stock Exchange For The 2018-2021 Period

https://doi.org/10.58451/ijebss.v1i05.80

Authors

  • Siti Aisyah Nasution Universitas Prima Indonesia
  • Gabriella Manalu Universitas Prima Indonesia
  • Santi Renata Doloksaribu Universitas Prima Indonesia
  • Defia Apriani Br Ginting Universitas Prima Indonesia
  • Wenny Anggeresia Ginting Politeknik Negeri Manado

Keywords:

Cash Turnove, Receivables Turnover, Inventory Turnover, Working Capital Turnover

Abstract

This study aims to analyze the effect of cash turnover, receivables turnover, inventory turnover, and working capital turnover on Liquidity in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2021 period. This study is waiting for quantitative descriptive methods, population of this study has a total of 30 companies and obtained a sample of 120 companies with purposive sampling techniques. The analysis technique used multiple linear analysis. The results showed that receivables, inventory, and working capital turnover had a negative and insignificant effect on Liquidity in food and beverage companies. The value of the coefficient of determination shows 0.299, which means 32.3%. This study concludes that only cash turnover has a positive and significant effect on Liquidity in food and beverage companies.

Published

2023-06-25

Issue

Vol. 1 No. 05 (2023): International Journal of Engineering Business and Social Science

Section

Articles
Copyright & Licensing

Copyright (c) 2023 Siti Aisyah Nasution, Gabriella Manalu, Santi Renata Doloksaribu, Defia Apriani Br Ginting, Wenny Anggeresia Ginting

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