PENGARUH PIUTANG USAHA, HUTANG USAHA DAN PENJUALAN TERHADAP ARUS KAS OPERASI PADA PT. MUSTIKA RATU  TBK 2017-2021 DI INDONESIA

Dinda Khofifah Hasibuan

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Abstract

The main cash flow from the company is related to operating activities. Cash flow reports cash inflows and cash outflows during the period. This research was conducted at PT. Mustika Ratu Tbk 2017-2021. In this company the operating cash flow tends to fluctuate, in 2017 and 2018 there was a significant decrease and in 2021 sales increased from the previous year but the operating cash flow decreased, this is not in accordance with the theory that if sales increase, operating cash flow will also increase. Pagano and Schivardi say that increased sales will increase the profitability of the company. The purpose of this study was to determine whether trade receivables, accounts payable and sales have an effect on operating cash flow at PT. Mustika Ratu Tbk. This study uses a saturated sampling technique with data analysis techniques descriptive statistical tests, normality tests, classical assumption tests, hypothesis testing and multiple linear regression tests. Partially trade receivables and accounts payable have no effect on operating cash flow, while sales have an effect on operating cash flow. then simultaneously accounts receivable, accounts payable and sales have no effect on operating cash flow at PT. Mustika Ratu Tbk.