PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP LIKUIDITAS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020

Abstract

The purpose of this study is to determine whether Accounts Receivable Turnover
and Inventory Turnover have partial or simultaneous effect on Liquidity. This research
was conducted on food and beverage companies listed on the Indonesia Stock Exchange
for the 2018-2020 period.
The analytical method used in this research is Multiple Linear Regression, with the
classical assumption test used is the normality test, multicollinearity test,
autocorrelation test, and heteroscedasticity test. The sample selection is done by
purposive sampling method and from 27 companies that become the population and are
listed on the Indonesia Stock Exchange for the 2018-2020 period, 15 food and beverage
companies are then multiplied by 3 years of observation.
The results showed that the T-test of receivables turnover on liquidity obtained a
tcount of -1.481 < t table 2.01669 with a significance of 0.146>0.05, it can be concluded
that accounts receivable turnover partially has no significant effect on liquidity.
Inventory turnover on liquidity obtained tcount value of -0.389 < t table 2.01669 with
a significance of 0.699> 0.05, it can be concluded that inventory turnover partially has
no significant effect on liquidity. F test F value of 1.125 <Ftable 3.21 with a significant
0.334 greater than 0.05, it can be concluded that the accounts receivable turnover and
inventory turnover simultaneously have no significant effect on liquidity.