Abstract
This study aims to determine the effect of accounts receivable turnover on working capital either directly or indirectly through liquidity as an intervening variable. The research was conducted on automotive companies on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The research data is secondary data taken from the company's financial statements. While data analysis using regression analysis. The results of the study show that receivables turnover, both directly and indirectly, has no significant effect on the company's working capital during the economic crisis due to the COVID-19 pandemic. Receivable turnover also has no significant effect on the liquidity of automotive companies on the IDX. Likewise, liquidity has no significant effect on the company's working capital.
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