Pengaruh Kas, Piutang dan Persediaan terhadap Likuiditas (original) (raw)
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Jurnal Ilmu dan Riset Manajemen (JIRM), 2019
This research aimed to find out the effect of cash flow, receivable turnover and working capital turnover, and sales growth on liquidity at Food and Beverages companies in Indonesia Stock Exchange 2013-2017. The research was quantitative. While, the population was eighteen Food and Beverages companies which were listed on Indonesia Stock Exchange 2013-2017. Moreover, the sampling collection technique used purposive sampling with ten Food and Beverages companies as sample, which were listed on Indonesia Stock Exchange 2013-2017. In addition, the data analysis technique used multiple linear regression. The research result concluded cash flow had positive and insignificant effect on liquidity. While, receivable turnover had positive and significant effect on liquidity. Likewise, the sales growth had positive and significant effect on liquidity. On the other hand, the working capital turnover had negative and significant effect on liquidity.
Pengaruh Perputaran Piutang, Perputaran Modal Kerja dan Rasio Utang terhadap Likuiditas
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh perputaran piutang, perputaran modal kerja dan rasio utang terhadap likuiditas pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia baik secara parsial maupun simultan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2011, 2012, 2013 dan 2014 yaitu sebanyak 39 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling, sehingga diperoleh sampel dalam penelitian ini sebanyak 14. Metode analisis data dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara simultan perputaran piutang, perputaran modal kerja dan rasio utang berpengaruh terhadap likuiditas pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, hal ini dikarenakan ketiga variabel tersebut memiliki peran penting dalam menjaga tingkat likuiditas perusahaan. Hasil penelitian ini juga menunjukkan bahwa perputaran piutang dan perputaran modal kerja secara parsial tidak berpengaruh terhadap likuiditas, hal tersebut dikarenakan tingkat volume penjualan yang menurun dan tingginya utang lancar yang dimiliki oleh perusahaan sehingga menyebabkan perputaran piutang dan perputaran modal kerja menjadi rendah. Sedangkan rasio utang secara parsial berpengaruh terhadap likuiditas, hal tersebut dikarenakan adanya peningkatan utang yang dimiliki oleh perusahaan dikarenakan adanya upaya pengembangan skala usaha. ABSTRACT The purpose of this research is to determine the effect of receivable turnover, working capital turnover and debt ratio on liquidity in the mining company listed on the Indonesia Stock Exchange either partially or simultaneously. This research is a quantitative research. The population in this research are all mining companies listed on the Indonesia Stock Exchange during the period of the year 2011, 2012, 2013 and 2014 as many as 39 companies. The sampling technique in this research using purposive sampling technique, so that the sample obtained in this research as many as 14. The method of data analysis in this research using multiple linear regression analysis. Results of this research showed that simultaneous of receivables turnover, working capital turnover and debt ratios affect the liquidity of the mining company listed on the Indonesia Stock Exchange, this is because these three variables has an important role in maintaining the level of liquidity of the company. The results also showed that the turnover of receivables and working capital turnover is partially no effect on liquidity, it is because the level of sales volumes decreased and the high-current debt owned by the company causing the turnover of receivables and working capital turnover is low. While the debt ratio in partial effect on liquidity, it is due to the increase in debt held by the company due to the scale of business development efforts.
Analisa Sumber dan Penggunaan Kas terhadap Upaya Menjaga Likuiditas
2016
Laporan sumber dan penggunaan kas merupakan laporan yang menggambarkan aliran kas (cash flow) dalam suatu periode. Aliran kas atau arus kas menunjukkan dari mana saja sumber kas dan bagaimana penggunaan kas. Penelitian ini dilakukan pada KJKS Ar-Rahmah Kediri. Jenis penelitian ini menggunakan deskriptif kuantitatif. Analisis yang digunakan adalah analisis laporan sumber dan penggunaan kas, serta analisis likuiditas. Dari penelitian yang telah dilakukan peneliti mendapatkan hasil bahwa tingkat current ratio kjks mengalami kenaikan dari tahun ke tahun. Tingkat quick ratio dari tahun 2013 sebesar 226 %, tahun 2014 sebesar 309 %. Hal ini menunjukkan bahwa KJKS mampu membayar hutang lancarnya dengan menggunakan aktiva lancar yang dimiliki KJKS. Tahun 2013 tingkat cash ratio kjks sebesar 235 %, tahun 2014 mengalami peningkatan sebesar 550 %. Dari perhitungan di atas dapat dilihat bahwa tingkat cash ratio kjks juga mengalami kenaikan dari tahun ke tahun. Melalui analisis current ratio, qu...
Pengaruh Perputaran Piutang Dan Kas Terhadap Likuiditas Pada Hilton Garden Inn Bali
Ganec Swara, 2022
Likuiditas merupakan faktor penting bagi perusahaan terutama dalam kelangsungan usahanya dalam jangka panjang. Perputaran piutang dan perputaran kas yang sehat dan ideal diharapkan mampu membantu perusahaan untuk mencapai tingkat likuiditas yang baik. Penelitian ini bertujuan untuk mengetahui pengaruh perputaran piutang dan perputaran kas terhadap likuiditas pada Hilton Garden Inn Bali baik secara parsial maupun simultan. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan mengumpulkan laporan keuangan bulanan Hilton Garden Inn Bali berupa neraca dan laporan laba rugi dari Januari 2017-Desember 2019. Banyaknya data yang digunakan berjumlah 36 data. Teknik analisis data yang digunakan dalam penelitian ini adalah menghitung nilai masing-masing variabel penelitian, uji asumsi klasik, analisis regresi linier berganda, uji hipotesis, analisis korelasi dan koefisien determinasi. Teknik analisa data dilakukan menggunakan program SPSS versi 24. Hasil uji statistik menunjukan bahwa secara parsial perputaran piutang berpengaruh positif signifikan terhadap likuiditas (current ratio), sedangkan perputaran kas tidak berpengaruh signifikan terhadap likuiditas (current ratio). Secara simultan perputaran piutang dan perputaran kas tidak berpengaruh signifikan terhadap likuiditas (current ratio). Perputaran piutang dan perputaran kas mempengaruhi likuiditas sebesar 15% sedangkan sisanya 85% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini.
Pengaruh Perputaran Kas Perputaran Piutang dan Likuiditas Terhadap Rentabilitas Ekonomi
2023
This study aims to determine the effect of cash turnover, accounts receivable turnover and liquidity of economic profitability. This study uses a quantitative approach with secondary data in the form of data obtained from informants and archives through a book of accountability reports for the management of the Sangkilan Mandiri Agro Cooperative, Terusan Village, Batanghari Regency, namely 2021-2022. The results of this study indicate that cash turnover and accounts receivable turnover do not affect economic profitability. Liquidity affects economic profitability. By using the F test simultaneously, cash turnover, accounts receivable turnover and liquidity have a joint effect on economic profitability. In this study, statistical calculations were used to analyze classical assumption tests including: normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, while hypothesis testing included: coefficient of determination T test and F test. This research method uses a quantitative approach.
Pengaruh Likuiditas, Leverage, Dan Arus Kas Terhadap Financial Distress
Jurnal Ekonomi
The purpose of this study is to obtain empirical evidence regarding the effect of liquidity, leverage, and cash flow on financial distress. This study used consumer cyclicals sector companies listed on the Indonesia Stock Exchange in 2019-2021. Samples were selected by purposive sampling method and the data used were 133 data. The data obtained was processed using the E-Views 12 program. Based on the research conducted, liquidity has a positive significant effect on financial distress, leverage has a negative significant effect on financial distress, and cash flow has a positive significant effect on financial distress. The implication of this research is that liquidity, leverage, and cash flow affect company management, investors, and creditors in making decisions.
2019
This research aimed to find out the effect of cash flow, receivable turnover and working capital turnover, and sales growth on liquidity at Food and Beverages companies in Indonesia Stock Exchange 2013-2017. The research was quantitative. While, the population was eighteen Food and Beverages companies which were listed on Indonesia Stock Exchange 2013-2017. Moreover, the sampling collection technique used purposive sampling with ten Food and Beverages companies as sample, which were listed on Indonesia Stock Exchange 2013-2017. In addition, the data analysis technique used multiple linear regression. The research result concluded cash flow had positive and insignificant effect on liquidity. While, receivable turnover had positive and significant effect on liquidity. Likewise, the sales growth had positive and significant effect on liquidity. On the other hand, the working capital turnover had negative and significant effect on liquidity.
Penggunaan Laba, Arus Kas Dan Likuiditas Untuk Memprediksi Kondisi Financial Distress
JURNAL ILMIAH SIMANTEK, 2018
This study aims to determine the extent to which profit (X1), cash flow (X2) and liquidity (X3) affect financial distress (Y). This research was conducted on LQ45 companies listed on the Stock Exchange with 45 members of the population and obtained 31 samples with the observation year 2015, 2016, 2017 so that 93 samples were obtained using secondary data.This study uses a logistic regression model. To collect data used observation and documentation methods, processing data using SPSS 23.The results showed that earnings (X1) and cash flow (X2) did not affect financial distress (Y), while liquidity (X3) had an effect on financial distress (Y).