PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS (Studi Kasus pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2018)

Ikhsan, Muhammad Fakhri (2019) PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS (Studi Kasus pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2018). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Muhammad Fakhri Ikhsan (1630613001) University of Muhammadiyah Sukabumi. Effect of Cash Turnover and Receivable Turnover on Liquidity of Pharmaceutical Companies listed on the Stock Exchange for the period 2012 - 2018. (Thesis Supervisor Andri Indrawan, S.E., M.Ak and Tina Kartini, S.E., M.Esy). This study aims to determine the effect of cash turnover and accounts receivable turnover on liquidity. The variables used in this study are cash flow, accounts receivable turnover and liquidity. This research was conducted using quantitative methods with an associative approach. The population in this study is the annual financial statements of pharmaceutical companies listed on the Stock Exchange in the period 2012 - 2018 as many as 6 companies and taken as many as 35 financial statements. In this study sampling was done by purposive sampling technique. The data collection technique used is secondary data. The analysis technique used is the classic assumption test, multiple linear regression analysis, and hypothesis testing. The results showed: The dependent variable is liquidity, while the independent variable is cash turnover and account receivable turnover. The results of this study indicate that partially cash turnover has a negative effect on liquidity with the results of t test amounting to-2.095 with a significant level of 0.044. Accounts receivable turnover has no effect with the results of t test equal to -1,181 with a significant level of 0.0246. While simultaneous cash turnover and receivable turnover have a significant effect on liquidity with f test results of 4.505 with a significant level of 0.019. Then it can be concluded that cash circulation and receivable turnover have an effect of 22% and the remaining 78% is influenced by factors not examined in this study by the author.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Cash Turnover, Receivables Turnover and Liquidity
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Perpus ID UMMI
Date Deposited: 02 Jun 2020 04:47
Last Modified: 02 Jun 2020 04:47
URI: http://eprints.ummi.ac.id/id/eprint/1446

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