PENGARUH MODAL KERJA, PERPUTARAN KAS, DAN ARUS KAS TERHADAP CURRENT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016

Authors

  • Stevanie Clorin Universitas Prima Indonesia
  • Mitan Hardika Universitas Prima Indonesia
  • Surya Rahmat Prayoga Universitas Prima Indonesia
  • Enda Noviyanti Universitas Prima Indonesia
  • Hottua Samosir Universitas Prima Indonesia
  • Andhy Stephanus Universitas Prima Indonesia

DOI:

https://doi.org/10.22441/profita.2019.v12.03.005

Keywords:

Working Capital, Cash Turnover, Cash Flow, Current Ratio

Abstract

This research is meant to find out the effects of working capital, cash turnover, and cash flow on the current ratio of manufacture companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2016 periods both simultaneous and partial and to find out which one of these independent variables that significant effects to the current ratio of manufacture companies which are listed in Indonesia Stock Exchange. Research data tested with testing classical assumptions and use multiple linear regression analysis. The results showed that the variable working capital has positive and significant effects, cash turnover and cash flow have negative and significant effects on the current ratio in manufacturing companies which are listed in the Indonesian capital market in the 2013-2016 periods.

References

Ghozali, I., (2013). Aplikasi Analysis Multivariate dengan Program SPSS. Semarang: BP-Universitas Diponegoro.

Ghozali, I., (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. Semarang: Universitas Diponegoro.

Kasmir. (2012). Analisis Laporan Keuangan. Jakarta: PT. RajaGrafindo Persada.

Riyanto, B., (2009). Dasar-dasar Pembelanjaan Perusahaan. Yogyakarta: BPFR.

Rodoni, A., Ali, H., (2014). Manajemen Keuangan Modern. Jakarta: Mitra Wacana Media.

Samryn, (2013). Akuntansi Manajemen. Jakarta: PT. RajaGrafindo Persada.

Sanusi, A., (2011). Metodologi Penelitian Bisnis. Jakarta: Salemba Empat.

Subramanyam, W., dkk., (2011). Analisis Laporan Keuangan. Jakarta: Salemba Empat.

Sugiyono, (2013). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: PT. Alfabeta.

Sujarweni, V. W., (2014). Metode Penelitian. Yogyakarta: Pustaka Baru Press.

Sunyoto, D., (2013). Dasar-Dasar Manajemen Keuangan Perusahaan. Yogyakarta: CAPS.

Utari, D., dkk., (2014). Manajemen Keuangan. Jakarta: Mitra Wacana Media.

Published

2019-12-30

How to Cite

Clorin, S., Hardika, M., Prayoga, S. R., Noviyanti, E., Samosir, H., & Stephanus, A. (2019). PENGARUH MODAL KERJA, PERPUTARAN KAS, DAN ARUS KAS TERHADAP CURRENT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016. Profita : Komunikasi Ilmiah Akuntansi Dan Perpajakan, 12(3), 420–432. https://doi.org/10.22441/profita.2019.v12.03.005

Issue

Section

Articles

Similar Articles

<< < > >> 

You may also start an advanced similarity search for this article.