Martaseli, Evi (2017) PENGARUH MODAL KERJA KUALITATIF TERHADAP RATIO LIKUIDITAS PADA KOPERASI KARYAWAN PT. XYZ SUKABUMI. Jurnal Ilmiah Ilmu Ekonomi (Jurnal Akuntansi, Pajak dan Manajemen), 6 (11). pp. 92-104. ISSN 2088-6969

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Abstract

This study was taken because there is a problem that is formulated as follows: to determine working capital qualitative Employees PT.XYZ Sukabumi, to determine the liquidity ratio and to determine the effect of working capital qualitative liquidity ratio on Employees PT.XYZ Sukabumi. Data collection techniques used are literature studies, field studies and documentation. Data collection procedures, namely with secondary data, which is done by searching and herd data of the balance sheet of the financial statements, calculating working capital, calculating the ratio of the current liquidity ration. Data analysis tools, we choose the correlation analysis, determination analysis and regression analysis. From the research results are qualitatively amount of working capital that is the number of qualitative working capital in 2003 amounted to Rp. 152 668 661, -, qualitative Total working capital in 2004 was Rp. 160 475 922, -, qualitative Total working capital in 2005 amounted to Rp. 116 632 357, -, and qualitative Total working capital in 2004 amounted to Rp .. 142 067 446, -. With Liquidity Ratio Calculation in 2003 amounted to 298.70% of liquidity in 2004 amounted to 285.46% of liquidity in 2005 amounted to 138.81% and liquidity in 2006 amounted to 235.41%. And it can be concluded from year to year qualitative development of working capital and the liquidity ratio decreased every year since it is qualitative working capital and liquidity ratios are also affected by the amount of current assets and current liabilities each year. Based on the analysis of correlation test results by using the computer program SPSS with the correlation coefficient shows the value (r) of 0.971, which means the relationship between working capital qualitative liquidity ratio is a positive relationship, which means that any increase in working capital was followed by an increase in the liquidity ratio or reverse any decline followed by a decrease in working capital liquidity ratio. While the role of working capital and liquidity aimed at determininasi analysis of 94.28%, while 5.72% influenced by other elements. Furthermore, based on regression analysis regression equation as Y = -287 121 - 18.127X, meaning that every working capital decreased by Rp. 18 127, - the liquidity decreased by 1 unit, this happens because of the state of working capital will be followed by a decrease in liquidity.

Item Type:	Article
Uncontrolled Keywords:	Qualitative Working Capital, Liquidity Ratio, Current Assets, Debt Fluent
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi
Depositing User:	Perpus ID UMMI
Date Deposited:	20 Sep 2017 03:44
Last Modified:	20 Sep 2017 03:44
URI:	http://eprints.ummi.ac.id/id/eprint/150

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