ANALISIS PERBANDINGAN FAKTOR-FAKTOR YANG MEMPENGARUHI LIKUIDITAS PADA INDUSTRI PERTANIAN, KEHUTANAN DAN PERIKANAN, DAN INDUSTRI OTOMOTIF (Studi Empiris Pada Industri Pertanian, Kehutanan dan Perikanan, dan Industri Otomotif yang Terdaftar di BEI Tahun 2008-2012)


Abstract: The purpose of this research is to know how the sales growth, account receivables turn over and working capitals turnover impact the liquidity level at agro industry and automotive industry which listed on Bursa Efek Indonesia (2010-2015). The datas in this research is analyzed from financial statement of the companies. The datas which have alreadycollected are processed with classic assumption test before hypothesis testand chow test.
Hypothesis datas in this research uses double degree linear regressionwith t test and chow test. The research show that sales growth doesn”t hasimpact toward liquidity level partially, receivables turn over has impacttoward liquidity level partially, working capital turnover has impact onagro industry but doesn’t impact on automotive industry. While the test can use the chow test to know that there is no dofference between the salesgrowth, account receivables turnover and working capital turnover of the company’s liquidity in the agro industry and automotive industry
Key words: liquidity, sales growth, working capital turn over, account receivables turn over
Penulis: Dhian Andanarini Minar Savitri
Kode Jurnal: jpmanajemendd170402

Artikel Terkait :