PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2021

Devina, Melvy Altametia (2022) PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2021. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Perusahaan yang tidak dapat mengendalikan tingkat likuiditasnya akan mengakibatkan hilangnya kepercayaan dari pihak luar perusahaan dan dapat menurunkan kemampuan perusahaan untuk mengembangkan usahanya. Penelitian ini bertujuan untuk mengetahui apakah perputaran kas dan perputaran piutang baik secara parsial maupun simultan berpengaruh terhadap likuiditas. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan mengumpulkan laporan keuangan tahunan pada perusahaan Manufaktur Subsektor Tekstil Dan Garment Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 sampai 2021. Metode penelitian ini menggunakan asosiatif kausal (Causal Relationship) dengan pendekatan kuantitatif. Pengolahan dan analisis data dalam penelitian ini menggunakan Sofware Eviews 10. Analisis data menggunakan regresi data panel. Hasil penelitian menunjukan secara parsial perputaran kas perbengaruh signifikan terhadap likuiditas dan perputan piutang berpengaruh signifikan terhadap likuiditas. Secara simultan perputran kas dan perputran piutang berpengaruh signifikan terhadap likuiditas. Companies that cannot control the level of liquidity will result in a loss of trust from outside parties and can reduce the company's ability to develop its business. This study aims to determine whether cash turnover and accounts receivable turnover either partially or simultaneously affect liquidity. The data used in this study is secondary data, by collecting annual financial reports on Textile and Garment Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017 to 2021. This research method uses a causal associative (Causal Relationship) with a quantitative approach. Processing and data analysis in this study using Eviews 10 software. Data analysis using panel data regression. The results showed that partially cash turnover had a significant effect on liquidity and accounts receivable turnover had a significant effect on liquidity. Simultaneously, cash and receivables ratios have a significant effect on liquidity

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMuhammad, YusrizalNIDN0321076101m.yusrizal@stei.ac.id
Uncontrolled Keywords: Perputaran Kas, Perputaran piutang, Likuiditas.
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: MELVY ALTAMETIA DEVINA
Date Deposited: 13 Dec 2022 08:02
Last Modified: 13 Dec 2022 08:02
URI: http://repository.stei.ac.id/id/eprint/9053

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