Pengaruh Perputaran Piutang dan Perputaran Modal Kerja Terhadap Likuiditas Perusahaan (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia 2008-2011)
| Main Author: | Debbianita, - |
|---|---|
| Format: | Monograph NonPeerReviewed Book |
| Terbitan: |
Jurusan Akuntansi Fak. Ekonomi UK. Maranatha
, 2012
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| Subjects: | |
| Online Access: |
http://repository.maranatha.edu/2571/1/Pengaruh%20Perputaran%20Piutang%20dan%20Perputaran%20Modal%20Kerja%20Terhadap%20Likuiditas%20Perusahaan.pdf http://repository.maranatha.edu/2571/ |
Daftar Isi:
- This research is aimed to examine and find out empirical evidence of: (1) the positive influence of receivable turnover on companies liquidity, (2) the positive influence of working capital turnover on companies liquidity, and (3) the positive influence of receivable turnover dan working capital turnover on companies liquiduty. Samples used in this research are companies manufacturing consumer goods sector listed in Indonesia Stock Exchange in 4 years observation period (2008-2011). Total samples are 13 companies. The data are collected using purposive sampling method. The result of moderated regression analysis (MRA) shows that: (1) receivable turnover has an influence on the companies liquidity, (2) working capital has an influence on the companies liquidity, and (3) receivable turnover dan working capital turnover has an influence on companies liquidity. Thus, the hypothesis of the research is empirically supported.