PENGARUH KOMPONEN AKRUAL TERHADAP ARUS KAS AKTIVITAS OPERASI MASA DEPAN (Studi Kasus pada Perusahaan Manufaktur Sektor Properti dan Konstruksi Pembangunan yang Terdaftar di BEI periode 2011 – 2018)

Febliani, Meli (2019) PENGARUH KOMPONEN AKRUAL TERHADAP ARUS KAS AKTIVITAS OPERASI MASA DEPAN (Studi Kasus pada Perusahaan Manufaktur Sektor Properti dan Konstruksi Pembangunan yang Terdaftar di BEI periode 2011 – 2018). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Meli Febliani (1530611055) Muhammadiyah University Sukabumi. The Effect of Accrual Components on Cash Flow Operations Activities in the Future Property and Development Construction Sector which are listed on the IDX in the period 2011 - 2018. (Thesis Supervisor Andri Indrawan, S.E., M.Ak and Tina Kartini, S.E., M.Esy). This study aims to determine the effect of the Accrual Component that the Change in Accounts Receivable, Changes in Business Debt and Changes in Inventories of Operational Cash Flow in the Future. The variables used in this study are changes in trade accounts receivable, changes in business debt and changes in inventory and cash flows of operating activities. This research was conducted using quantitative methods with an associative approach. The population in this study is the annual financial statements of the property and construction sector manufacturing companies listed on the Stock Exchange in the period 2011 - 2018 as many as 5 companies and taken as many as 40 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 operating cash flow, while the independent variable is changes in trade receivables, changes in business debt and changes in inventory. The results of this study indicate that partially changes in trade receivables to future operating cash flows with the results of t test amounted to 0.925 with a significant value of 0.362 not having a significant effect. Changes in business debt have an effect with the results of t test equal to 2.502 with a significant level of 0.018, then business debt has a significant effect. While changes in inventory also have a significant effect on the results of t test 2.493 and a significant value of 0.018. Then it can be concluded that changes in trade receivables, changes in business debt and inventory changes have an effect of 55% on future operating cash flows and the remaining 45% is influenced by factors not examined in this study by the author.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Changes in accounts receivable, Changes in business debt, changes in terms of account, Cash flow for future operating activitie.
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: 03 Jun 2020 04:22
Last Modified: 03 Jun 2020 04:22
URI: http://eprints.ummi.ac.id/id/eprint/1450

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