ANALISIS PENGARUH RASIO CASH FLOW FROM OPERATING DAN RASIO NET WORKING CAPITAL TERHADAP LIKUIDITAS PERUSAHAAN SEKTOR TEKSTIL YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2016-2020

Abstract

This design/research discusses the effect of net working capital ratios and cash flow ratios from operations on the liquidity of textile companies in Indonesia for the 2016–2020 period. The method used is quantitative. The data used is secondary data with a sample of 8 textile companies listed on the Indonesia Stock Exchange (IDX). The analytical method used in this research is multiple linear regression with SPSS version 12 application. The results show that: (1) There is a positive and significant effect on the cash flow variable on the liquidity of textile companies (2) There is a positive and significant effect on the working capital ratio variable. Net on the liquidity of textile companies (3) There is a simultaneous effect on the variables of the cash flow ratio from operations and the net working capital ratio on the liquidity of textile companies in Indonesia. This study indicates that the cash flow from operating ratio and net working capital ratio have an important role in the liquidity of textile companies.