Pengaruh Perputaran Modal Kerja, Perputaran Persediaan Dan Arus Kas Terhadap Rasio Lancar Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 -2017

Authors

  • Pertiwi Sri Walet Universitas Prima Indonesia Medan
  • Ronald Hasudungan Rajaguguk universitas prima indonesia medan
  • Mas Intan Purba universitas prima indonesia medan
  • Yolanda Ernawati Sianturi universitas prima indonesia medan

DOI:

https://doi.org/10.33506/sl.v8i2.448

Keywords:

Perputaran Modal Kerja, Perputaran Persediaan, Arus Kas dan Rasio Lancar.

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh perputaran modal kerja, perputaran persediaan dan arus kas baik secara parsial maupun simultan terhadap rasio lancar yang terdaftar di Bursa Efek Indonesia Periode 2014 - 2017. Metode pengumpulan data yang di gunakan adalah metode kuantitatif. Jenis penelitian ini menggunakan pendekatan deskriptif kuantitatif. Teknik pengumpulan data dengan dokumentasi. Teknik yang digunakan dalam pengambilan sampel adalah Purposive Sampling, sehingga sampel sebanyak 10 perusahaan. Model analisis dalam peneliian ini adalah analisis persamaan regresi linier berganda , koefisien determinasi hipotesis, uji F dan uji T. Hasil penelitian secara parsial menunjukkan bahwa perputaran modal kerja berpengaruh negatif signifikan terhadap rasio lancar, perputaran persediaan tidak berpengaruh terhadap rasio lancar, arus kas berpengaruh negatif signifikan terhadap rasio lancar. Sedangkan secara simultan perputaran modal kerja, perputaran persediaan dan arus kas berpengaruh positif dan signifikan terhadap rasio lancar. Hasil analisis koefisien determinasi diperoleh nilai adjusted R Square sebesar 0.867. Hal ini menunjukkan bahwa 86.7% variabel rasio lancar dapat digunakan oleh variabel perputaran modal kerja, perputaran persediaan dan arus kas sedangkan sisanya sebesar 13.3 % merupakan variabel lain seperti penjualan, TATO, piutang, ROA yang tidak dijelaskan dalam peneltian ini.

Author Biographies

Pertiwi Sri Walet, Universitas Prima Indonesia Medan

accounting

Ronald Hasudungan Rajaguguk, universitas prima indonesia medan

accounting

Mas Intan Purba, universitas prima indonesia medan

accounting

Yolanda Ernawati Sianturi, universitas prima indonesia medan

accounting

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Published

2019-06-19

How to Cite

Walet, P. S., Rajaguguk, R. H., Purba, M. I., & Sianturi, Y. E. (2019). Pengaruh Perputaran Modal Kerja, Perputaran Persediaan Dan Arus Kas Terhadap Rasio Lancar Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 -2017. SENTRALISASI, 8(2), 86–98. https://doi.org/10.33506/sl.v8i2.448

Issue

Vol. 8 No. 2 (2019): Sentralisasi

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