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) [skripsi]
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.
Keyword: Receivable turnover, working capital turnover dan firm liquidity.
link download : pdf
0 komentar:
Post a Comment