Pengaruh Perputaran Persediaan dan Perputaran Piutang terhadap Likuiditas pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019

The purpose of this study was to study the effect of inventory turnover,
receivable turnover and liquidity on earning quality in mining sector companies
listed on the Indonesia Stock Exchange in the 2015 – 2019. The population in this
study were 16 mining sector companies listed on the Indoneisa stock Exchange in
2015 – 2019. The sample of this research was conducted by purposive sample.
Data analysis using panel data regression analysis using eviews 11. The results of
this study indicate that the variable inventory turnover partially does not have a
significant effect on liquidity, accounts receivable turnover partially has a
significant effect on liquidity and inventory turnover and receivable turnover
simultaneously have a significant effect on liquidity.
Keyword : Inventory Turnover, Receivable Turnover and Liquidity.