PENGARUHPERPUTARANPIUTANGDANPERPUTARAN PERSEDIAANTERHADAPLIKUIDITASPADAPERUSAHAANPULP &PAPERYANGTERDAFTARDIBURSAEFEKINDONESIA TAHUN2013–2017

Abstract

This study aims to determine how the influence of Accounts Receivable Turn Over and Inventory Turn Over on Liquidity as measured by Current Ratio. This study uses a sample of Pulp and Paper companies listed on the Indonesia Stock Exchange (IDX) using secondary data (financial statements) 2013-2017, which consists of 8 companies. The sample selection method used is the Purposive Sampling method with certain criteria. The analysis method used is Multiple Liner Regression and hypothesis testing is carried out partially (t Test) using SPSS 23.0 for Windows. The results showed that partially Accounts Receivable Turn Over and Inventory Turn Over have a significant effect on Liquidity, which is a significant value for the Accounts Receivable Turn Over variable is 0,000 and the significant value for the Inventory Turn Over variable is 0,001. The independent variable can have an effect of 70.2%, while the remaining 29.8% is influenced by other factors not measured in this regression model.