Main Article Content
Information in a company's financial statements is an essential requirement for its users, one of which is information about the company's liquidity. This requires every business leader to have a strategy for sustained profitability. To be competitive in business, all assets must be well managed, needed and funded. Accounts Receivable Turnover, Accounts Receivable Turnover, Company Liquidity Income Turnover.The population in this study is the commodity industry companies reporting on the Indonesian stock exchange for the period 2019-2021, with a sample of 25 companies with 75 observations. The determination of the sample adopts the method of targeted sampling. Classical hypothesis testing, multiple linear regression analysis, goodness of fit were used as analytical tools. The results show that the variable cash turnover ratio and the turnover ratio determine the positive effect on liquidity. The accounts receivable turnover variable does not affect liquidity.