PENGARUH PERPUTARAN PIUTANG, ARUS KAS, DAN LABA TERHADAP LIKUIDITAS PERUSAHAAN

Abstract

This research aimed to find out the effect of account receivable turnover, cash flow, and profit on company liquidity which was measured by Current Ratio (CR). While, the population was PT. Millennium Trans Bahar, Surabaya. Moreover, this research did not use data collection technique, as it was a case study of one company. Furthermore, the data was secondary from company financial statement 2011-2017. In addition, the data analysis technique used multiple linier regression and classical assumption test, with SPSS 20. The research result conclude the account receivable turmover had negative and insignificant on the company liquidity. This result supported the theory of Sulindawati et al. (2017) and Indriani et al. (2017). Moreover, cash flow had positive and significant effect on liquidity. This result supported the theory of Prastowo (2015) and Pujiati (2014). In addition, profit had negative and insignificant effect on company liquidity. This result supported the theory of Sumarsan (2013) and Supriadi and Gendalasari (2013).
Keywords : account receivable turnover, cash flow, profit, liquidity