PENGARUH PERPUTARAN PIUTANG DAN HUTANG TERHADAP KEEFEKTIVAN ARUS KAS PADA PT. CHAROEN POKPHANDINDONESIA, TBK PERIODE 2011 - 2022

Abstrak

This study aims to: 1. To determine the effect of receivables turnover on the effectiveness of Cash Flow at PT. Charoen Pokphand Indonesia, Tbk Year 2011 – 2022. 2. To determine the effect of debt on the effectiveness of Cash Flow at PT. Charoen Pokphand Indonesia, Tbk Year 2011 – 2022. 3. To determine the magnitude of the effect of receivables and payables turnover on the effectiveness of Cash Flow at PT. Charoen Pokphand Indonesia, Tbk Year 2011 – 2022. The research methodology used is with qualitative descriptive and quantitative descriptive approaches. The results of the study are; 1. Receivables turnover does not affect cash flow at PT. Charoen Pokphand Indonesia, Tbk in 2011 – 2022 as evidenced by a calculated value smaller than the ttable value. 2. Debt does not affect cash flow at PT. Charoen Pokphand Indonesia, Tbk in 2011 – 2022 as evidenced by a calculated value smaller than the ttable value. 3. Simultaneously, the turnover of receivables and payables does not affect the cash flow of PT. Charoen Pokphand Indonesia, Tbk in 2011 – 2022 as evidenced by the Fcalculate value is smaller than the Ftabel value. 4. The magnitude of the effect of receivables and payables turnover on cash flow at PT. Charoen Pokphand Indonesia, Tbk is 13%, while the rest is influenced by other factors that were not studied in this study.