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G. Anggana Lisiantara
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Economics, Econometrics & Finance

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PENGARUH ARUS KAS TERHADAP LIKUIDITAS INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009-2013 Ari Wibowo, 11.05.52.0093; Lisiantara, G. Anggana
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of the cash flow for the companys liquidity consumer goods industry listed in Indonesia Stock Exchange (IDX) 2009-2013.  The population in this study is a financial statement that the consumer goods industry companies listed in Indonesia Stock Exchange (IDX) from 2009 -2013. The sampling technique in this research is by using purposive sampeling. While the data analysis techniques used in this study is multiple regression analysis. The research proves that: Cash flows from operating activities a significant positive effect on liquidity. Cash flows from investing activities not significant negative effect on liquidity. Cash flows from financing activities is not significant negative effect on liquidity.Keywords: Operating Cash Flow, Investment Cash Flow, Cash Flow Funding and Liquidity
Co-Authors 11.05.52.0093 Ari Wibowo