PENGARUH MODAL KERJA DAN ARUS KAS TERHADAP LIKUIDITAS PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAPAT DI BURSA EFEK INDONESIA
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Date
2015-10-29
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Conference on Management and Behavioral Studies (CMBS) 2015, Program Studi S1 Manajemen Bisnis Fakultas Ekonomi Universitas Tarumanagara
Abstract
The purpose of this research is to analyse how much the factor of working capital and cash flow have
influence toward liquidity on consumer goods industry companies which is listed at Indonesia Stock
Exchance. This research focused on two variables, they are independent variables such as: Working
Capital(X1), Cash Flow(X2) and also Liquidity(Y) as dependent variable. In getting data, researcher use
of purposive sampling which are taking about 24 on consumer goods industry. The research method used
is descriptive verification on consumer goods industry companies listed in Indonesia Stock Exchange
period of 2009-2013 by using multiple regression analysis. The results showed that (1) Working capital
trends to fluctuate but showed a positive trend an increase in each year, (2) Cash Flows trend to fluctuate
widely with position of positive trend an increase in each year, (3) Working Capital and Cash Flow
simultaneously have the effect positive and significant impact toward liquidity on consumer goods
industry companies.
Description
Keywords
Working Capital, Cash Flow, Liquidity