Detail Cantuman

ABSTRACT: the Effect of Working Capital Turnover This study aims to determine whether and Solvency on Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). Berkas collection Financial Performance in Food and Beverage uses secondary Berkas obtained from the official website of purposing sampling. the population is all manufacturing companies in the food and beverage sub-sector the Indonesia Stock Exchange using listed on the Indonesia Stock Exchange with a total of 26 companies with a period of three years while the sample is 13 companies 2017-2019 totaling 39 financial reports. Methods of Berkas analysis using multiple analysis.
hypothesis is accepted because it shows the results of the hypothesis test are accepted because The results show that the proposed working capital turnover has a positive and significant effect on has a negative and significant financial performance and solvency effect on financial performance and the most dominant influence on financial performance is working capital turnover.
keywords: Working Capital Turnover, Solvency, Financial Performance