Pengaruh Perubahan Arus Kas Operasi terhadap Likuiditas dan Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI
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Page Numbers:
179-193
Digital Object Identifier:
10.58578/yasin.v1i1.203
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Authors:
Reny Wardiningsih1 
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Authors retain copyright and grant the journal right of first publication.
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Abstract
This study aims to determine the effect of operating cash flow on liquidity and profitability in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study were manufacturing companies in 2015-2019, which amounted to 155 companies. The sampling technique used was purposive sampling technique so that a sample of 28 companies was obtained. The data analysis technique used simple linear regression analysis. Based on the results of the t-test with SPSS IBM 20, it was found that operating cash flow had no effect on liquidity as proxied by the Current Ratio (CR) because the t-count value was smaller than t-table (0.427 < 1.665) and significant value (0.670 > 0.05), and operating cash flow has an effect on profitability which is proxied by Return On Assets (ROA) because the value of t-count is greater than t-table (2.646 > 1.665) and significant value (0.010 < 0,05).
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Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.