Jurnal Akuntansi
Vol 8, No 1 (2019): JURNAL AKUNTANSI

PENGARUH PENJUALAN TERHADAP CURRENT RATIO, QUICK RATIO DAN CASH RATIO PADA PT. CAHAYA PRIMA SENTOSA

Taufan Alam Saputro (STIE Muhammadiyah Jakarta)
Rawidjo Rawidjo (STIE Muhammadiyah Jakarta)



Article Info

Publish Date
05 Mar 2020

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.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dimaksudkan sebagai media penyebaran hasil penelitian dan pertukaran karya ilmiah Indonesia baik International di kalangan akademisi, praktisi, regulator, dan masyarakat. Penelitian bidang Akuntansi dan Keuangan Indonesia mencakup berbagai pendekatan penelitian, yaitu metode ...