Pengaruh Tingkat Pertumbuhan Penjualan dan Perputaran Piutang Terhadap Likuiditas pada Perusahaan Sektor Pertanian di Indonesia Peri-ode 2014-2018

Abstract

This study aims to determine the effect of the level of sales growth and accounts receivable turnover on liquidity in agricultural sector companies in Indonesia for the 2014-2018 period. This research uses quantitative research methods with an approach using secondary data. In this study using data collection techniques with certain considerations (purposive sampling). The statistical analysis used in this study is the classical assumption test, regression analysis, correlation, hypothesis testing using the t test and F test and analysis of the coefficient of determination. The number of research population is 22 companies, and the research sample used is 14 agricultural sector companies in Indonesia for the 2014-2018 period with data sources obtained from the Indonesia Stock Exchange. Based on the results of the research conducted, it can be seen that partially the growth rate of sales and turnover of accounts receivable has no effect on company liquidity. Simultaneously 7.9662 percent of liquidity variability is influenced by the growth rate of sales and accounts receivable turnover, the remaining 92.0338 percent is explained by other variables outside the research model.