在印尼证券交易所上市的食品和饮料公司,现金周转、应收账款的周转率和存货流动的影响

Marnida Rajagukguk, Erni Setiawati, Mansyur
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摘要

摘要:本研究旨在分析和确定印尼证券交易所上市食品饮料公司的现金周转率、应收账款周转率和存货周转率对流动性的影响。本研究结果表明,现金周转率和应收账款周转率对印尼证券交易所上市的食品饮料公司的流动性有显著影响,而库存周转率对印尼证券交易所上市的食品饮料公司的流动性没有显著影响。
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PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP LIKUIDITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract  - This study aims to analyze and determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on liquidity in food and beverage companies listed on the Indonesia stock exchange. The results of this study indicate that cash turnover and accounts receivable turnover have a significant effect on liquidity in food and beverage companies listed on the Indonesia stock exchange, while inventory turnover has no significant effect on liquidity on food and beverage companies listed on the Indonesia stock exchange.
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