Pengaruh Perputaran Persediaan Dan Perputaran Piutang Terhadap Likuiditas Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019

This research was conducted to find out how the influence of inventory turnover and accounts receivable turnover on liquidity in pharmaceutical sub sector companies listed on the Indonesian Stock Exchange for the period 2015-2019. The population in the study were all in pharmaceutical sub sector companies listed on the indonesian stock exchange for the period 2015-2019, which numbered 10 companies. Based on the criteria for sampling techniques, the samples studied were 10 companies in pharmaceutical sub sector companies listed on the indonesian stock exchange for the period 2015-2019. Data processing techniques used are multiple regression analysis techniques with a significance level of 0,05. Data processing is done using the SPSS 22 computer program for window.  Based on the results of data processing shows that silmutaneously inventory turnover and accounts receivable turnover of the company have a significant effect on firm value with a calculated F value of 12,621 with and a significance value of 0,000.  Partially inventory turnover has no significant effect on firm value with a calculated T value of 1,479 and a significance value of 0,146. Partially the accounts receivable turnover has a significant effect on firm value with a calculated T value of 2,696 and a significance value of 0,010. The constribution of inventory turnover and receivable as a whole to liquidity is 34,9% while the remaining 65,1% is  influenced by other factors not discused in this study