PENGARUH PERPUTARAN PIUTANG, CASH RATIO DAN PERPUTARAN KAS TERHADAP LIKUIDITAS PERUSAHAAN AUTOMOTIVE AND COMPONENTS

Abstract

This research aimed to determine the effect of accounts receivable turnover, cash ratio, and cash flow on the liquidity of automotive and components companies which were listed on the Indonesia Stock Exchange (IDX). While the accounts receivable turnover was measured by Receivable Turnover (RT), cash ratio wash measured by cash ratio (CAR), and cash flow was measured by Cash Turnover Ratio (CTR), and liquidity was measured by Current Ratio (CR). The population was automotive and components companies which were listed on Indonesia Stock Exchange during 2016-2020. Moreover, the data source sampling in line with, there were 9 companies as the sample. Additionally, the data analysis technique used multiple liniear regression analysis with SPSS 23. The research result concluded that account recievable turnover did not affect liquidity of automotive and components companies which were listed on IDX during 2016-2020. On the other hand, cash ratio affected liquidity of automotive and components companies which were listed on IDX during 2016-2020. Likewise, cash flow affected liquidity of automotive and components companies which were listed on IDX during 2016-2020.
Keywords: account receivable turnover, cash ratio, cash flow, liquidity