RAIHANI, NIDA (2025) ANALISIS PENGARUH ARUS KAS OPERASIONAL, ARUS KAS INVESTASI DAN ARUS KAS PENDANAAN TERHADAP LIKUIDITAS PERUSAHAAN (Studi Empiris Pada Perusahaan Startup Sektor Teknologi yang Terdaftar di BEI Periode 2020-2024). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Technology startups in Indonesia are growing rapidly and playing a vital role in supporting the growth of the digital economy. However, complex financial dynamics mean many startups face liquidity issues, making it difficult to maintain operational continuity. Cash flow statements are a crucial tool for assessing financial health, reflecting a company's ability to meet short-term obligations while supporting business sustainability.This study aims to analyze the effect of operational cash flow, investment cash flow, and financing cash flow on company liquidity, with a focus on startup companies in the technology sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. The research design used is a causality research design, which aims to identify the causal relationship between the variables studied. The sample selection method uses purposive sampling and 12 companies were obtained. The data collection method uses the company's annual financial report obtained from the Indonesia Stock Exchange website. The data analysis method uses panel data regression analysis processed with EViews 13. The research results show that investment cash flow has a positive and significant effect on company liquidity. Meanwhile, operational cash flow and financing cash flow have no effect on company liquidity. Keywords: Operational Cash Flow, Investment Cash Flow, Funding Cash Flow, Liquidity, Startup Company sector Technology Perusahaan startup sektor teknologi di Indonesia berkembang pesat dan berperan penting dalam mendukung pertumbuhan ekonomi digital. Namun, dinamika keuangan yang kompleks membuat banyak startup menghadapi masalah likuiditas sehingga sulit menjaga keberlangsungan operasional. Laporan arus kas menjadi instrumen penting untuk menilai kesehatan keuangan, karena mencerminkan kemampuan perusahaan dalam memenuhi kewajiban jangka pendek sekaligus mendukung keberlanjutan bisnis. Penelitian ini bertujuan untuk menganalisis pengaruh arus kas operasional, arus kas investasi, dan arus kas pendanaan terhadap likuiditas perusahaan, dengan fokus pada perusahaan startup di sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2024. Desain penelitian yang digunakan adalah desain penelitian kausalitas, yang bertujuan untuk mengidentifikasi hubungan sebab-akibat antara variabel yang diteliti. Metode pemilihan sampel menggunakan purposive sampling dan didapatkan 12 perusahaan. Metode pengumpulan data menggunakan laporan keuangan tahunan perusahaan yang diperoleh dari website Bursa Efek Indonesia. Metode analisi data menggunakan analisis regresi data panel yang diolah dengan EViews 13. Hasil penelitian menunjukkan bahwa arus kas investasi berpengaruh positif dan signifikan terhadap likuiditas perusahaan. Sedangkan untuk arus kas operasional dan arus kas pendanaan tidak berpengaruh terhadap likuiditas perusahaan. Kata Kunci: Arus Kas Operasional, Arus Kas Investasi, Arus Kas Pendanaan, Likuiditas, Perusahaan Startup sektor Teknologi.
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