Daftar Isi: PENGARUH ARUS KAS TERHADAP TINGKAT LIKUIDITAS PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Daftar Isi:

This study is the method of empirical study aimed to determine how the effect of cash flow on the level of liquidity of the company in terms of cash flows from operating, investing, and financing. In addition, to determine the condition of the cash flow and liquidity levels of the company. This study is aimed at food and beverage company listed in Indonesia Stock Exchange. The data used in this study is secondary data. The data used are the financial statements of the balance sheet and cash flow statement for the year 2009-2012. The number of food and beverage companies studied are 9 companies. The independent variable in this study is the value of cash flows from operating, investing, and financing. While the dependent variable is the level of liquidity as measured by the ratio of cash. And hypothesis testing itself is done by using multiple linear regression analysis. From this study, the results showed that simultaneously (by F test) there are significant cash flow to the level of liquidity with a significance level of 0,045 and partially with the t test for operating cash flow amounted to 0,251; investment to cash flow amounted to 0,351; and financing cash flow amounted to 0,033; so the only cash flows from financing activities that influence the level of liquidity of the company.