PENGARUH ARUS KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN : Studi Empiris Pada Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2015

• Main Author: Mohammad Fariz Hamzah, - (Author)
• Format: Book
• Published: 2018-02-05.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

Penelitian ini bertujuan untuk mengetahui pengaruh arus kas dan perputaran piutang terhadap likuiditas perusahaan pada sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Arus kas dalam penelitian ini diukur dengan menggunakan Rasio Arus Kas Operasi Terhadap Kewajiban Lancar (RAKO), Perputaran Piutang diukur dengan menggunakan Account Receivable Turnover Ratio (ARTR), sedangkan likuiditas perusahaan dalam penelitian ini diukur dengan menggunakan Quick Ratio (QR). Purposive sampling digunakan untuk menentukan sampel penelitian dengan banyaknya sampel 24 perusahaan dengan 144 data observasi. Analisis statistik yang digunakan dalam penelitian ini adalah analisis regresi linear multiple data panel. Berdasarkan hasil pengujian keberartian regresi (Uji F) bahwa model regresi dapat digunakan untuk mengambil kesimpulan adanya pengaruh arus kas dan perputaran piutang terhadap likuiditas. Sedangkan hasil uji t menunjukkan bahwa arus kas berpengaruh positif terhadap likuiditas, artinya semakin tinggi arus kas akan meningkatkan likuiditas perusahaan dan perputaran piutang berpengaruh negatif terhadap likuiditas, artinya semakin tinggi perputaran piutang akan menurunkan likuiditas perusahaan.-----This study aims at identifying the effect of cash flow and receivable turnover on corporate liquidity in the consumer goods industry sector registered on the Indonesia Stock Exchange. With respect to the research method, this study employed a descriptive and verificative method. In this present study, the cash flow were measured using an Operating Cash Flow Ratio towards Current Liabilities or Rasio Arus Kas Operasi terhadap Kewajiban Lancar (RAKO), the Receivable Turnover was measured using an Account Receivable Turnover Ratio (ARTR), and the corporate liquidity was measured using a Quick Ratio (QR). In addition, the purposive sampling was also used to determine the research samples involving 24 companies with 144 observational data. Then, the statistical analysis used in this study was a linear regression analysis of multiple data panel. Based on the results of regression significance test (Test F), it is proven that the regression model could be used as a means of drawing conclusion of effect of cash flow and receivable turnover on corporate liquidity. On the other hand, the t test results showed that cash flow had a positive effect on the liquidity, that means the higher of cash flow will increase corporate liquidity and the receivable turnover had a negative effect on the liquidity, that means the higher receivable turnover will decrease corporate liquidity.

Item Description

http://repository.upi.edu/34310/1/S_PEA_1307165_Title.pdf
http://repository.upi.edu/34310/2/S_PEA_1307165_Abstract.pdf
http://repository.upi.edu/34310/3/S_PEA_1307165_Table_of_content.pdf
http://repository.upi.edu/34310/4/S_PEA_1307165_Chapter1.pdf
http://repository.upi.edu/34310/5/S_PEA_1307165_Chapter2.pdf
http://repository.upi.edu/34310/7/S_PEA_1307165_Chapter3.pdf
http://repository.upi.edu/34310/9/S_PEA_1307165_Chapter4.pdf
http://repository.upi.edu/34310/6/S_PEA_1307165_Chapter5.pdf
http://repository.upi.edu/34310/8/S_PEA_1307165_Bibliography.pdf
http://repository.upi.edu/34310/10/S_PEA_1307165_Appendix.pdf