Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity

Rusdiyanto Rusdiyanto; Dian Agustia; Soegeng Soetedjo; Dina Fitrisia Septiarini; Susetyorini Susetyorini; Umi Elan; Mochamad Syafii; Bustanul Ulum; Petrus Suparman; Dwi Inggarwati Rahayu; Dini kusumaningrum

doi:10.20944/preprints201911.0175.v1

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preprints.org > business, economics and management > accounting and taxation > doi: 10.20944/preprints201911.0175.v1

Preprint Article Version 1 Preserved in Portico This version is not peer-reviewed

Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity

Rusdiyanto Rusdiyanto

^* ,

Dian Agustia

Soegeng Soetedjo

Dina Fitrisia Septiarini

Susetyorini Susetyorini

Dwi Inggarwati Rahayu

Dini kusumaningrum

Version 1 : Received: 14 November 2019 / Approved: 15 November 2019 / Online: 15 November 2019 (08:32:48 CET)

How to cite: Rusdiyanto, R.; Agustia, D.; Soetedjo, S.; Septiarini, D.F.; Susetyorini, S.; Elan, U.; Syafii, M.; Ulum, B.; Suparman, P.; Rahayu, D.I.; kusumaningrum, D. Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity. Preprints 2019, 2019110175. https://doi.org/10.20944/preprints201911.0175.v1 Rusdiyanto, R.; Agustia, D.; Soetedjo, S.; Septiarini, D.F.; Susetyorini, S.; Elan, U.; Syafii, M.; Ulum, B.; Suparman, P.; Rahayu, D.I.; kusumaningrum, D. Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity. Preprints 2019, 2019110175. https://doi.org/10.20944/preprints201911.0175.v1

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MDPI and ACS Style

Rusdiyanto, R.; Agustia, D.; Soetedjo, S.; Septiarini, D.F.; Susetyorini, S.; Elan, U.; Syafii, M.; Ulum, B.; Suparman, P.; Rahayu, D.I.; kusumaningrum, D. Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity. Preprints 2019, 2019110175. https://doi.org/10.20944/preprints201911.0175.v1

APA Style

Rusdiyanto, R., Agustia, D., Soetedjo, S., Septiarini, D.F., Susetyorini, S., Elan, U., Syafii, M., Ulum, B., Suparman, P., Rahayu, D.I., & kusumaningrum, D. (2019). Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity. Preprints. https://doi.org/10.20944/preprints201911.0175.v1

Chicago/Turabian Style

Rusdiyanto, R., Dwi Inggarwati Rahayu and Dini kusumaningrum. 2019 "Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity" Preprints. https://doi.org/10.20944/preprints201911.0175.v1

Abstract

In this study, the author proposes to evaluate the effect of sales growth, Receivable Turnover and operating cash flow on the liquidity of PT. Unilever Indonesia Plc. The research method used is descriptive method with a quantitative approach. In this statement, the population used in this study is the financial statement data from PT. Unilever Indonesia Plc. from 2010 to 2018, the technique of determining the sampling uses Purposive Sampling. This research data uses secondary data from PT. Unilever Indonesia Plc financial statements from 2010 to 2018. All data sources were obtained from the website of the Indonesia Stock Exchange at https://www.idx.co.id, the company's website and Google search. Our analysis reveals that sales growth and accounts receivable turnover from PT. Unilever Indonesia Plc. has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has an influence on the Liquidity of PT Unilever Indonesia Plc. This means the ups and downs of the value of sales and accounts receivable turnover of a company has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has increased or decreased has an influence on the liquidity of PT Unilever Indonesia Plc. The value of sales growth, accounts receivable turnover and operating cash flow can explain the liquidity of PT Unilever Indonesia Plc. by 78%, while 22% is explained by other factors which are not included in this study.

Keywords

sales; receivables; cash flow; liquidity

Subject

Business, Economics and Management, Accounting and Taxation

Copyright: This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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