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SATRIA SUPRIANTO (2017). the effect of cash flow and inventory turnover to the liquidity level in food and beverage manufacturing companies listed on the Indonesian stock exchange. (guided by A. Mansyur Tanra and Zulkarnain Basir)
The objective of this research is to analysis the effect of cash flow and inventory turnover to the liquidity level in food and beverage manufacturing companies.
the population in this research are all companies included in food and beverage manufacturing companies listed on bei years 2013-1015 as many as 14 companies. the sampling method used is purposive sampling and obtained 11 companies in a year so that obtained the number of samples are 33. Data analyses in this research use the multiple regression analysis by using spss 21 software.
According to partial data analysis result or t-test, cash flow variables has no significant effect to liquidity level and inventory turnover variables has significant effect to liquidity level in food and beverage manufacturing companies. simultaneously cash flow and inventory turnover has significantly effect to the liquidity level in food and beverage manufacturing companies listed on the Indonesian stock exchange
Keywords : Cash Flow. Inventory Turnover. Liquidity Level