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
