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Taufan Alam Saputro
STIE Muhammadiyah Jakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH PENJUALAN TERHADAP CURRENT RATIO, QUICK RATIO DAN CASH RATIO PADA PT. CAHAYA PRIMA SENTOSA Taufan Alam Saputro; Rawidjo Rawidjo
JURNAL AKUNTANSI Vol 8, No 1 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.979 KB) | DOI: 10.37932/ja.v8i1.67

Abstract

The purpose of this study is to determine whether there is an effect of sales on the current ratio, quick ratio and cash ratio of the company's liquidity at PT. Cahaya Prima Sentosa. The type of data in this study is secondary data which is quantitative data in the form of nominal figures from the company studied in the form of financial reports of PT. Cahaya Prima Sentosa 2012-2016. Testing the hypothesis in this study using simple linear regression with t test and F test. Based on the results of research that has been done: That sales volume has a strong effect on Current Ratio, which means that sales have a strong effect on Current Ratio, Hypothesis testing using correlation analysis shows that sales volume has a strong effect on liquidity and Hypothesis testing using correlation analysis results show that sales have a strong effect on liquidity.
Co-Authors Rawidjo Rawidjo