Pengaruh Perputaran Piutang Usaha dan Perputaran Persediaan Terhadap Likuiditas Pada Perusahaan Makanan & Minuman Yang Terdaftar di Bursa Efek Indonesia

Lintas Lintas

Abstract


Simultaneously, there is a significant effect of trade receivables turnover and inventory
turnover on liquidity as indicated by the calculated F value (7.565) which is greater than F table
(3.124) and the significant value (0.001) is less than 0.05. Accounts receivable turnover and
inventory turnover variables simultaneously have an effect on increasing liquidity by 17.4%.
Partially, there is a significant effect of trade receivables turnover on liquidity as indicated
by the t count (2.463) greater than t table (1.993) and the significant value (0.016) less than 0.05.
Partially, there is a significant effect between inventory turnover on liquidity as indicated
by the t-count value (-3.671) smaller than t-table (-1.993) and the significant value (0.000) less
than 0.05.
Keywords: Accounts Receivable, Inventory, Liquidity


Full Text:

PDF

Refbacks

  • There are currently no refbacks.