PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP LIKUIDITAS PADA PERUSAHAAN SUBSEKTOR INDUSTRIAL GOOD’S YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstrak

This study aims to examine and analyze the effect of receivables turnover and inventory turnover on liquidity in industrial goods subsector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The data analysis methods used are descriptive statistical analysis and panel data regression analysis. This is a quantitative research with data collection carried out using documentation techniques, and the type of data used is secondary data. The sample was determined using purposive sampling method, resulting in 22 sample companies out of a population of 40 companies in the industrial goods subsector listed on the Indonesia Stock Exchange. The results of the study conclude that: (1) Receivables Turnover has a significant effect on Liquidity; (2) Inventory Turnover has no effect on Liquidity; (3) Receivables Turnover and Inventory Turnover together have a significant effect on Liquidity.

Kata kunci

• Inventory Turnover
• Likuiditas
• Liquidity
• Perputaran Persediaan
• Perputaran Piutang
• Receivables Turnover