The Influence of Cash Playback, Receivable Round, And Inventory Round On Liquidity Level (Empirical Study of Property, Real Estate, and Building Construction Companies that Go Public in Kompas 100 Index 2013-2018)

International Journal of Economics and Management Studies

© 2020 by SSRG - IJEMS Journal

Volume 7 Issue 4

Year of Publication : 2020

Authors : Anna Christin Silaban

10.14445/23939125/IJEMS-V7I4P108

How to Cite?

Anna Christin Silaban, "The Influence of Cash Playback, Receivable Round, And Inventory Round On Liquidity Level (Empirical Study of Property, Real Estate, and Building Construction Companies that Go Public in Kompas 100 Index 2013-2018)," SSRG International Journal of Economics and Management Studies, vol. 7,  no. 4, pp. 46-53, 2020. Crossref, https://doi.org/10.14445/23939125/IJEMS-V7I4P108

Abstract:

This research was conducted with the aim of: 1) To analyze the effect of cash turnover on liquidity, 2) To analyze the effect of accounts receivable turnover on liquidity, 3) To analyze the effect of inventory turnover on liquidity. This type of research used in this study is causal associative research (causal associative research). The population of this research is property, real estate, and building construction companies which are included in the Kompas 100 index, which is listed on the Indonesia Stock Exchange (IDX) in the period 2013-2018. The sampling technique uses the purposive sampling technique. The analytical method used to test hypotheses is multiple regression analysis. The results of the study show that: 1) cash turnover has a negative effect on liquidity measured by cash ratio, 2) accounts receivable turnover has a positive effect on liquidity measured by cash, 3) inventory turnover has an influence on liquidity measured by cash ratio.

Keywords:

Cash Turnover, Receivable Turnover, Inventory Turnover, Cash Ratio, Liquidity.

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