PENGARUH TINGKAT PERTUMBUHAN PENJUALAN DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014
Abstract: This study is to
identify and analyze the effect of growth sales rate and receivable turnover on
liquidity in the manufacture companies listed in Indonesia Stock Exchange
period 2012-2014. The first hypothesis is growth sales rate has effect on
liquidity and the second hypothesis is receivable turnover has effect on liquidity.
The sample in this study is the manufacture companies consumer goods sector
listed in Indonesia Stock Exchange period 2012-2014. Sampling technique used in
this study is purposive sampling, so that obtained 21 companies. Analyze
technique used in this study is multiple linier regression analyze. Hypothesis
test is using t-test and coefficient of determination. The classic assumption
which consist of normality test, multicolinearity test, heteroskedasticity
test, and autocorrelation test is also being done in this study. The results
showed that growth sales rate has significant positive influence on liquidity
in the manufacture companies consumer goods sector listed on the Indonesia
Stock Exchange amd receivable turnover has significant positive influence on
liquidity in the manufacture companies consumer goods sector listed in
Indonesia Stock Exchange.
Penulis: Indrayenti, Siska
Natania
Kode Jurnal: jpakuntansidd160650
