Pengaruh Arus Kas Dan Modal Kerja Terhadap Likuiditas Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Periode 2022-2024

Abstract

This study aims to determine the Partial and Simultaneous effect of Cash Flow and Working Capital on company Liquidity in Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange during the 2022-2024 period. The type of research used is quantitative research. The Population is 83 food and beverage companies listed on the Indonesia Stock Exchange for the period 2022-2024. Sampling used a Purposive Sampling method, and the Sample obtained in this study was 25 companies. The data used is secondary data. The Data Collection Technique in this study is documentation. The data analysis techniques used in this study are Multiple Linear Regression Analysis, Classical Assumption Testing, and Hypothesis Testing. The results of the study show that Cash Flow has a positive and significant effect on the Liquidity of food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange for the 2022-2024 period, Working Capital has a positive and significant effect on Liquidity and simultaneously Cash Flow and Working Capital have a positive and significant effect on Liquidity in food and beverage sub-sector manufacturing companies for the 2022-2024 period.