RASIO PERPUTARAN DAN PERIODE PENAGIHAN PIUTANG USAHA TERHADAP RASIO LANCAR PERUSAHAAN BARANG PRODUKSI

Roristua Pandiangan

Abstract


The company ability to collect accounts and pay debt was one measurement of the company performance so that
the company could survive in the market to serve the needs of consumers. This study aimed to reveal the effect of
the company ability to collect accounts receivable to the company ability to pay short-term trade payables. This
study used a descriptive research method with empirical studies approach. The population was 33 goods production
companies listed in the Indonesia Stock Exchange while the study samples were all study population. The
analysis techniques used in this study were the accounts receivable turnover ratio, account receivables collection
period, current ratio, and multiple regression analysis. The results showed that: First, there was no partial effect
of trade receivables turnover ratio to the current ratio at large trading company production of goods listed in the
Indonesia Stock Exchange. Second, there was a partial effect of accounts receivable collection period to the current
ratio at large trading company production of goods listed in the Indonesia Stock Exchange. Third, the accounts
receivable turnover ratio and accounts receivable collection period had a simultaneous effect to the current ratio at
large trading company production of goods listed in Indonesia Stock Exchange.

Keywords


Accounts Receivable Ratio, Accounts Receivable Collection Period, Current Ratio.

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DOI: https://doi.org/10.26905/jkdp.v19i1.837

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Jurnal Keuangan dan Perbankan (Journal of Finance and Banking)

Diploma Program of Banking and Finance, Faculty of Economics and Business, University of Merdeka Malang

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