Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Dan Modal Kerja Terhadap Likuiditas Pada Perusahaan Manufaktur Perdagangan Eceran Di BEI Periode Tahun 2011-2013

Nurlushia, Mirza (2015) Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Dan Modal Kerja Terhadap Likuiditas Pada Perusahaan Manufaktur Perdagangan Eceran Di BEI Periode Tahun 2011-2013. S1 thesis, STIE Indonesia Banking School.

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Abstract

he research objective was to determine the effect of cash turnover, receivable turnover, inventory turnover and working capital to partially or simultaneously on the retail trade corporate liquidity on the Indonesia Stock Exchange. The research method used is quantitative research methods, have hypotheses, and using secondary data. The analysis used the technique of multiple linear regression analysis. By t-test to see the effect of partial, F-test to see the effect of simultaneous, the partial correlation analysis to measure the closeness of linear relationship between the independent variable on the dependent variable and the coefficient of determination to know the percentage of donations that are given effect by independent variable to the dependent variable. The result showed partially cash turnover variable has sig.t probability 0,0001, receivable turnover variable has sig.t probability 0,5608, inventory turnover variable has sig.t probability 0,0480 and working capital variable has sig.t probability 0,0019. Simultaneously cash turnover, receivable turnover, inventory turnover and working capital variable have sig.F probability 0.000. Cash turnover, receivable turnover, inventory turnover and working capital has a correlation to the liquidity. Donation given effect of cash turnover, receivable turnover, inventory turnover and working capital to the company’s liquidity amounted 63,84% the rest is influenced by other variable outside of this research. Conclusions are obtained based on the probability sig.t and sig.F is partially both of of cash turnover, inventory turnover and working capital has effect on liquidity, while the receivable turnover variable has no effect on liquidity. Simultaneously, both of cash turnover, receivable turnover, inventory turnover and working capital have effect on liquidity. Keyword: Cash Turnover, Receivable Turnover, Inventory Turnover, Working Capital and Liquidity (current ratio)

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 25 Sep 2020 03:31
Last Modified: 25 Sep 2020 03:31
URI: http://repository.ibs.ac.id/id/eprint/1284

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