Published: 2025-10-01
Analisis Pengaruh Likuiditas dan Leverage terhadap Arus Kas Operasi: Studi Kasus pada PT Mayora Indah TBK Periode 2019-2024
DOI: 10.35870/jemsi.v11i5.4522
Abstract
This study aims to analyze the effect of liquidity and leverage on operating cash flow at PT Mayora Indah Tbk during the period 2019–2024. Liquidity is measured using the current ratio (CR), while leverage is measured using the debt to equity ratio (DER). The method used in this study is multiple linear regression analysis with a case study approach. The analysis results indicate that, partially, liquidity has a significant positive effect on operating cash flow, while leverage has a significant negative effect. Simultaneously, both independent variables have a significant effect on operating cash flow, with a coefficient of determination (R²) value of 1.000 or 100%, indicating that the regression model has a very high explanatory power. These results reinforce the importance of liquidity management and funding structure in maintaining the stability of a company's operating cash flow.
Keywords
Operating Cash Flow; Leverage; Debt to Equity Ratio; Liquidity; Current Ratio; Mayora Indah; Primary Consumption
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 5 (2025)
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Section: Articles
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Published: 2025-10-01
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i5.4522
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Frista Rahma Ayuningtyas, Universitas Singaperbangsa Karawang
Fakultas Ekonomi dan Bisnis, Universitas Singaperbangsa Karawang.
Asep Muslihat, Universitas Singaperbangsa Karawang
Fakultas Ekonomi dan Bisnis, Universitas Singaperbangsa Karawang.
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