This study aims to determine the effect of Operating Cash Flow and Accounts Receivable Turnover on the company's ability to pay off short-term liabilities (liquidity) using the Current Ratio method for Multifinance Companies on the Indonesia Stock Exchange Period 2013-2017 The research method used is descriptive method and verification method with a quantitative approach. The data used are secondary data in the form of financial statements of multi-finance companies for the period 2013-2017. The design of hypothesis testing uses starting from the classical assumption test, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis and t test.The results showed that the Operating Cash Flow and Accounts Receivable Turnover influence the Current Ratio.

Published by Universitas Langlangbuana
Journal Name JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Contact Phone+628562220834
Contact Name Muhamad Iqbal Adrian, S.Ak
Contact Email miqbal07@gmail.com
Location Kota bandung, Jawa barat INDONESIA
Website jasa| http://journal.unla.ac.id/index.php/jasa|
ISSN ISSN : 25500732, EISSN : 26558319, DOI : -,
Core Subject Economy, Science,
Meta Subject Computer Science & IT, Economics, Econometrics & Finance,
Meta DescJurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, Agustus, Desember.
PenulisNuraliati, Ayke , Bhakti, Dwiutomo
Publisher ArticleProgram Studi Akuntansi Universitas Langlangbuana Bandung
Subtitle Article JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April 2020
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