Study on Manufacturing Company Sector Industrial Consumption Goods in Indonesia

Abstract

This research is using quantitative method. The data withdrawal techniques in this research are purposive sampling. The data are secondary data that are gained from the companies documentary that are already exist and making progress at this time. Research data are analyzed with multiple linear regression which are processed with Microsoft excel and SPSS 22. The result of this research show us that account receivables turnover doesn't effect the company liquidity data that are taken from 2016 to 2018 which are filtered in such way for the purpose of this research. It is caused by cash turnover in the company are no yet compatible with the recorded data of account receivable turnover. Meanwhile the cash turnover give positive effects towards the liquidity of consumption industry sector which are the Y variable. The bigger the cash turnover, will give the company more power to accomplish payment for short term debt which give us meaning that the company are liquid.