RASIO PERPUTARAN DAN PERIODE PENAGIHAN PIUTANG USAHA TERHADAP RASIO LANCAR PERUSAHAAN BARANG PRODUKSI
Fakultas Ekonomi Universitas Sutomo Medan
Jl. Sutomo Ujung No.28D Medan, 20235, Indonesia.
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The company ability to collect accounts and pay debt was one measurement of the company performance so that the company could survive in the market to serve the needs of consumers. This study aimed to reveal the effect of the company ability to collect accounts receivable to the company ability to pay short-term trade payables. This study used a descriptive research method with empirical studies approach. The population was 33 goods production companies listed in the Indonesia Stock Exchange while the study samples were all study population. The analysis techniques used in this study were the accounts receivable turnover ratio, account receivables collection period, current ratio, and multiple regression analysis. The results showed that: First, there was no partial effect of trade receivables turnover ratio to the current ratio at large trading company production of goods listed in the Indonesia Stock Exchange. Second, there was a partial effect of accounts receivable collection period to the current ratio at large trading company production of goods listed in the Indonesia Stock Exchange. Third, the accounts receivable turnover ratio and accounts receivable collection period had a simultaneous effect to the current ratio at large trading company production of goods listed in Indonesia Stock Exchange.
Keywords: accounts receivable ratio, accounts receivable collection period, current ratio.