ANALISA PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP LIKUIDITAS (StudiEmpirispada Perusahaan Property and Real Estate pada Bursa Efek Indonesia Periode 2011 ? 2015)

SINAGA, KARTIKA (2017) ANALISA PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP LIKUIDITAS (StudiEmpirispada Perusahaan Property and Real Estate pada Bursa Efek Indonesia Periode 2011 ? 2015). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris mengenai: (1) pengaruh perputaran piutang terhadap likuiditas perusahaan, (2) ada pengaruh perputaran modal kerja terhadap likuiditas perusahaan, dan (3) pengaruh perputaran piutang dan perputaran modal kerja terhadap likuiditas perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan sub sector property and real estate yag terdaftar di Bursa Efek Indonesia selama 5 tahun periode observasi (2011-2015). Total sampel sebanyak 23 perusahaan. Data dikumpulkan menggunakan metode purposive sampling. Hasil berdasarkan moderated regression analysis (MRA) menunjukan bahwa : (1) perputaran piutang memiliki pengaruh terhadap likuiditas perusahaan, (2) perputaran modal kerja memiliki pengaruh terhadap likuiditas perusahaan dan (3) perputaran piutang dan perputaran modal kerja memiliki pengaruh terhadap likuiditas perusahaan. Jadi, hipotesis penelitian didukung secara empiris.This research is aimed to examine and find out empirical evidence of : (1) influence of receivable turnover on companies liquidity, (2) influence of working capital turnover on companies liquidity, and (3) influence of receivable turnover and working capital turnover on companies liquiduty. Samples used in this research are companies manufacturing consumer goods sector listed in Indonesia Stock Exchange in 5 years observation peeriod (2011-2015). Total samples are 23 companies. The data are collected using purposive sampling method. The result of moderated regression analysis (MRA) shows that : (1) receivable turnover has not an influence on the companies liquidity, (2) working capital has an influence on the companies liquidity and (3) receivable turnover and working capital turnover has an influence on companies liquidity. Thus, the hypothesis of the research is empirically supported.

Item Type: Thesis (S1)
Call Number CD: FE/AK.17 210
NIM/NIDN Creators: 43212120389
Uncontrolled Keywords: Perputaran Piutang, Perputaran Modal Kerja Dan Likuiditas Perusahaan
Subjects: 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.43 Muamalat/Muamalat > 297.437 Treaty, Debts and receivables, Pawn/Perjanjian, Hutang-piutang, Gadai
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 16 Mar 2017 15:35
Last Modified: 18 Mar 2024 03:44
URI: http://repository.mercubuana.ac.id/id/eprint/33410

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