Perbandingan Perputaran Kas dan Perputaran Piutang Pada Perusahaan Properti di Bursa Efek Indonesia Tahun 2014-2018

Abstract

The purpose of this study was to determine the differences in cash turnover and accounts receivable turnover in property companies in the Indonesia Stock Exchange in 2014-2018. The sample in this study are property companies listed on LQ 45 and Non LQ 45 on the Indonesia Stock Exchange. The data source used in this study is secondary data. Data collection techniques using documentary data. This type of research is a quantitative descriptive study with the Mann Whitney test on SPSS version 21.0. The results showed that there were insignificant median differences between levels of cash turnover and accounts receivable turnover at the LQ45 Property Company on the Indonesia Stock Exchange in 2014-2018 and there were significant differences between the levels of cash turnover and accounts receivable turnover at Non LQ45 Property companies on the Indonesia Stock Exchange in 2014- 2018.