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Title: | Pengaruh Cash Turnover, Receivable Turnover, Dan Inventory Turnover Terhadap Likuiditas Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Tahun 2021-2023 |
Other Titles: | The Effect of Cash Turnover, Receivable Turnover, and Inventory Turnover on Liquidity in Manufacturing Companies in the Food and Beverage Sub-Sector in 2021-2023 |
Authors: | Br Milala, Yosi Fhina |
metadata.dc.contributor.advisor: | Pane, Aditya Amanda |
Keywords: | Cash turnover;Receivable turnover;Inventory turnover and Liquidity;Inventory turnover dan Likuiditas |
Issue Date: | 8-Mar-2025 |
Publisher: | Universitas Medan Area |
Series/Report no.: | NPM;218330004 |
Abstract: | Tujuan penelitian ini adalah untuk mengetahui pengaruh cash turnover, receivable turnover, dan inventory turnover terhadap likuiditas pada perusahaan manufaktur sub sektor makanan dan minuman tahun 2021-2023, secara parsial dan simultan. Desain penelitian yang digunakan adalah pendekatan asosiatif. Populasi dalam penelitian ini sebanyak 47 perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2021-2023 dengan teknik pengambilan sampel berdasarkan kriteria dengan menggunakan purposive sampling, sehingga sampel penelitian berjumlah 30 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia mulai tahun 2021-2023. Dalam penelitian ini jenis data yang digunakan yaitu data kuantitatif. Sumber data yang digunakan dalam penelitian ini diperoleh dari website Bursa Efek Indonesia (BEI). Metode analisis data menggunakan analisis regresi linear berganda dengan SPSS.25. Berdasarkan hasil uji t yang telah dilakukan, dapat disimpulkan bahwa Cash turnover berpengaruh secara positif dan signifikan terhadap Likuiditas Receivable turnover berpengaruh secara positif dan signifikan terhadap Likuiditas Inventory turnover berpengaruh secara positif dan signifikan terhadap Likuiditas. Berdasarkan hasil pengujian uji F disimpulkan bahwa Cash turnover, Receivable turnover, dan Inventory turnover berpengaruh secara simultan terhadap Likuiditas Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Tahun 2021-2023. The aim of this research is to determine the effect of cash turnover, receivable turnover and inventory turnover on liquidity in food and beverage sub-sector manufacturing companies in 2021-2023, partially and simultaneously. The research design used is an associative approach. The population in this study was 47 mining companies listed on the Indonesia Stock Exchange for the 2021-2023 period with a sampling technique based on criteria using purposive sampling, so that the research sample consisted of 30 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange starting in 2021-2023. In this research, the type of data used is quantitative data. The data source used in this research was obtained from the Indonesia Stock Exchange (BEI) website. The data analysis method uses multiple linear regression analysis with SPSS.25. Based on the results of the t test that has been carried out, it can be concluded that Cash turnover has a positive and significant effect on Liquidity. Receivable turnover has a positive and significant effect on Liquidity. Inventory turnover has a positive and significant effect on Liquidity. Based on the results of the F test, it is concluded that Cash turnover, Receivable turnover and Inventory turnover have a simultaneous influence on Liquidity in Manufacturing Companies in the Food and Beverage Sub Sector in 2021-2023. |
Description: | 105 Halaman |
URI: | https://repositori.uma.ac.id/handle/123456789/27819 |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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218330004 - Yosi Fhina Br Milala - Chapter IV.pdf Restricted Access | Chapter IV | 428.39 kB | Adobe PDF | View/Open Request a copy |
218330004 - Yosi Fhina Br Milala - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 1.8 MB | Adobe PDF | View/Open |
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