PENGARUH ARUS KAS TERHADAP LIKUIDITAS INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2011
abstract: Reducing the
inflation rate after
the global financial
crisis and declining
interest rates are expected
to improve the
liquidity of companies,
especially consumer goods
industry with good cash
flow management. This
study aims to
determine whether the
cash flow effect
on liquidity. This research uses
descriptive quantitative method with cash flows from operating, investing and financing
activities as an independent variable and liquidity as the dependent variable.
Data is a secondary data from
financial statements of
consumer goods industry
in Indonesian Stock Exchange. The
results showed cash
flow effect on
liquidity and investing
cash flows have a
negative impact on liquidity of the consumer goods industry.
Keywords: cash flow, liquidity
Penulis: Hanum Masayu
Kirnasari
Kode Jurnal: jpakuntansidd130071
