Pengaruh perputaran kas, perputaran piutang dan perputaran persediaan terhadap likuiditas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (periode 2006-2010)

Walangitan, Fransisca Olivia (2012) Pengaruh perputaran kas, perputaran piutang dan perputaran persediaan terhadap likuiditas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (periode 2006-2010). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh perputaran kas, perputaran piutang dan perputaran persediaan terhadap likuiditas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sejak tahun 2006-2010. Variabel yang digunakan dalam penelitian ini adalah perputaran kas, perputaran piutang, dan perputaran persediaan. Penelitian ini juga bertujuan untuk mengetahui tolak ukut mana yang mempunyai pengaruh paling signifikan terhadap likuiditas. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dan memperoleh 45 perusahaan yang dijadikan sebagai sampel. Data yang digunakan adalah data sekunder, dimana perputaran kas, perputaran piutang dan perputaran persediaan sebagai variabel independen, sedangkan likuiditas dengan pengukuran rasio lancar sebagai variabel dependen. Metode statistik yang digunakan adalah regresi linear berganda dengan melakukan uji asumsi klasik terlebih dahulu. Hasil penelitian ini membuktikan bahwa berdasarkan hasil uji koefisien determinasi, besar nilai adjusted R2 dalam model regresi perusahaan manufaktur diperoleh sebesar 0,133. Hal ini menunjukkan bahwa besar pengaruh variabel independen yaitu periode perputaran kas, perputaran piutang dan perputaran persediaan terhadap variabel dependen yaitu rasio lancar yang dapat diterangkan oleh persamaan ini sebesar 13,3%. Sedangkan 86,7% dipengaruhi oleh faktor lain yang tidak dimasukkan dalam model regresi. / This study analyzed the influence of cash turnover, account receivable turnover and inventory turnover to corporation liquidity of the manufacturing companies listing on Indonesian Stock Exchange since 2006 up to 2010. Variable that is utilized in research were cash turnover, receivable turnover, and inventory turnover. This study was also intended to know which performance measures have the most significant effect to the liquidity. The sample selections using purposive sampling methods and resulting 45 corporation as a sample. Data of this research are secondary data which consists of cash turnover, receivable turnover, and inventory turnover as independence variable and the liquidity as dependence variable. The statistic methods that’s used is multiple regressions analysis and the model has been tested in classic assumption. The results of this study is based on test results prove that the coefficient determination, Adjusted R2 in regression models for manufacturing companies obtained 0,133. This indicates that the influence of the independent variable, which are cash turnover, receivable turnover and inventory turnover, on the dependent variable which is current ratio can be expressed by this equation by 13,3&. While 86,7% influenced by other factors are not mentioned in this regression model.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Walangitan, Fransisca OliviaUNSPECIFIEDUNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorRamdhani, DadanUNSPECIFIEDUNSPECIFIED
Additional Information: SK 12-08 WAL p
Uncontrolled Keywords: Perputaran Kas ; Perputaran Piutang ; Perputaran Persediaan ; Rasio Lancar ; Cash Turnover ; Receivable Turnover ; Inventory Turnover ; Current Ratio
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Users 8 not found.
Date Deposited: 16 Oct 2018 07:46
Last Modified: 15 Dec 2021 03:01
URI: http://repository.uph.edu/id/eprint/1482

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