Pengaruh Pertumbuhan Penjualan, Perputaran Piutang, Perputaran Modal Kerja, Laba dan Debt Equity Ratio terhadap Likuiditas pada Perusahaan Sub Sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia periode 2017-2021

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Published: Feb 29, 2024

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Nofebrini Yanti
a:1:{s:5:"en_US";s:31:"Universitas PGRI Sumatera Barat";}
, Citra Ramayani Ramayani
Pendidikan Ekonomi, Universitas PGRI Sumatera Barat
Lovelly Dwinda Dahen
Pendidikan Ekonomi, Universitas PGRI Sumatera Barat

Abstract

This study aims to explain the effect of sales growth on liquidity, the effect of receivables turnover on liquidity, the effect of working capital turnover on liquidity, the effect of profit on liquidity, and the effect of debt equity ratio on liquidity in cosmetic and household use sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a total data of 6 x 5= 30. The sampling technique in this study used purposive sampling. Data collection techniques by taking secondary data through www.idx.co.id and http://www.idnfinancials.co.id. The results of this study can be summarized as follows: 1) Sales growth has a negative and insignificant effect on liquidity. 2) Receivables turnover has a positive and insignificant effect on liquidity. 3) Working capital turnover has a positive and insignificant effect on liquidity. 4) Profit has a positive and significant effect on liquidity. 5) Debt Equity Ratio is negative and insignificant to liquidity. 6) Sales growth, receivables turnover, working capital turnover, profit and debt equity ratio are are proven to jointly affect liquidity.

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Vol. 5 No. 1 (2024): January -April
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