Detail Cantuman

RISVAN Effect of Asset Growth and Receivable Turnover on Liquidity In Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) guided by Hj. Salma Abdullah and Hj. Yana Fajriah.
This study aims to analyze the Influence of Asset Growth (Asset Growth), Receivable Turnover (Average receivable), on Liquidity (Current Ratio) in the food and beverage manufacturing sector.
The population in this study were all companies included in the food and beverage sector manufacturing companies listed on the IDX from 2014 to 2016 as many as 14 companies. The sampling method used was purposive sampling and obtained 11 companies per year so that the number of samples obtained was 33. The analysis method used was multiple regression analysis using SPSS 21 software.
Based on the results partially or t test, the Asset Growth and Average Receivable variables have a significant effect on Current Ratio.
Keywords: Asset Growth, Average Receivable, Current Ratio.