Pengaruh Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Likuiditas Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di BEI Tahun 2020-2023

Abstract

This study was conducted with the aim of knowing and analyzing the effect of cash turnover, accounts receivable turnover and inventory turnover on liquidity in food and beverage subsector companies listed on the Indonesia Stock Exchange for the period 2020-2023 which experienced fluctuations. Some companies in this sector experience a low level of liquidity which can be said to be liquidity risk, so the authors are interested in conducting this research.  The research method used is library research using secondary data. The sample selection used purposive sampling technique so that 24 samples were obtained. The analytical tools used are classical assumption test, multiple linear regression, correlation coefficient, and coefficient of determination. Based on partial calculations, it is known that cash turnover has a significance value of 0,001 on liquidity. Accounts receivable turnover has a significance value of 0,010 on liquidity. and inventory turnover has a significance value of 0,420 on liquidity. Simultaneously, the significance value of cash turnover, accounts receivable turnover, and inventory turnover on liquidity is 0,002. These results provide conclusions that partially, cash turnover has a significant effect on liquidity, accounts receivable turnover has a significant effect on liquidity, and inventory turnover has no significant effect on liquidity.