PENGARUH ARUS KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PADA PT. TOBA PULP LESTARI TBK

Abstract

ABSTRACT Anisa Josephin, NPM: 71190313020, Title: The Effect of Cash Flow and Receivables Turnover on Liquidity at PT. Toba Pulp Lestari Tbk, Guided by: Mr. Zufrizal, S.E., AK, MBA, MAFIS, CA as supervisor I, and Mrs. Jalilah Ilmiha, S.E., M.Si as supervisor II, Thesis: 2023. This study examines the effect of cash flow ratios and accounts receivable turnover on liquidity. This research is useful because every year the ratio of operating cash flow and accounts receivable turnover in the company changes. Companies may experience high levels of liquidity in one period, and experience low levels of liquidity in the next period. This phenomenon encourages researchers to conduct research on liquidity. Variable cash flow and accounts receivable turnover as independent variables and liquidty as the dependent variable. The sample used in this study is the company PT. Toba Pulp Lestari Tbk in 2016-2023. This study uses secondary data. Data is collected using purposive sampling method based on certain conditions. The data was analyzed using a linear regression model. The result of this study indicate that cash flow has no effect on liquidity, while account receivable turnover effect liquidity. Keywords : Cash Flow, Receivables Turnover, Liquidity.