PENGARUH RASIO AKTIVITAS TERHADAP LIKUIDITAS DENGAN LABA USAHA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BEI

SARI, EKA AYU RATNA (2016) PENGARUH RASIO AKTIVITAS TERHADAP LIKUIDITAS DENGAN LABA USAHA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BEI. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Assessment of financial performance is important associated with decreased economic conditions weaken. Weakening economic conditions resulted in real estate and property sales decline. This leads to issues Joko Widodo President launched economic policies to accelerate the national strategic projects by eliminating various obstacles. One way to assess financial performance is to perform financial ratio analysis. The aim of this study was to examine the effect of the activities ratio that include accounts receivable turnover, inventory turnover, and total asset turnover to liquidity through operating income in the real estate and property’s company in BEI. This research is quantitative research and using a multiple linear regression analysis and path analysis to test data. The results based on multiple linear regression analysis showed that the turnover of accounts receivable and inventory turnover effect on liquidity, while the total asset turnover has no effect on liquidity. Furthermore, based on the results of path analysis showed that the operating profit not as an intervening variable, so the accounts receivables turnover, inventory turnover and total asset turnover has no effect on liquidity through operating income. Key words: accounts receivable turnover, inventory turnover, total asset turnover, liquidity, operating income

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 04 Jul 2017 09:29
Last Modified: 04 Jul 2017 09:29
URI: http://eprints.perbanas.ac.id/id/eprint/1523

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