ANALISIS RESIKO DAN PENGARUH EFISIENSI MODAL KERJA TERHADAP TINGKAT LIKUIDITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

AMALIA, ANISA (2014) ANALISIS RESIKO DAN PENGARUH EFISIENSI MODAL KERJA TERHADAP TINGKAT LIKUIDITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Analysis of the liquidity ratio of the working capital is very necessary to know and interpret short-term financial position of the company as well as examining the efficiency and the use of working capital in the company. In addition, the calculation of this ratio is expected to help managers to assess the effectiveness and efficiency of working capital used by the company in business. The purpose of this study was to examine the effect of solvency, asset utilization, (Days Sales Outstanding) DSO, Days Inventory Outstanding (DIO) and (Days Payable Outstanding) DPO on liquidity. The results of the study and discussion of test results outlier detection Kolmogorov - Smirnov perform the activity as much as 13 times the data outliers resulting in a significance value of 0,052.Data observations at the beginning of the study were 645 becomes 409 after outlier observation data so that data observations that should be eliminated as much 236. Results studies showed little influence Solvency, Asset Utilization, Days Sales Outstanding (DSO), Days Inventory Outstanding (DIO), and Days Payable Outstanding (DPO) of the liquidity that can be explained by the regression model was 44.6% and the remaining 55.4% influenced by other factors. The results based on hypothesis test showed that the change in working capital affect the level of liquidity, especially with the current ratio indicated significance level of 0.052. Thus the resource management and better use of working capital will result in a good working capital, this gives the effect that the company's operations will not be disrupted and current liabilities of the company will be paid on time. Keywords: Solvency, Asset Utilization, Working Capital and Liquidity Ratios

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: 07 Jul 2017 03:11
Last Modified: 07 Jul 2017 03:11
URI: http://eprints.perbanas.ac.id/id/eprint/1919

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