EKONOMI BISNIS
Vol. 24 No. 2 (2018): Ekonomi Bisnis

PENGARUH LIKUIDITAS, AKTIVITAS DAN EFISIENSI PENGGUNAAN MODAL KERJA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

Alysia Pramesti (Universitas Islam Syekh Yusuf Tangerang)
Hadi Suharno (Universitas Islam Syekh Yusuf Tangerang)
Umi Kulsum (Universitas Islam Syekh Yusuf Tangerang)



Article Info

Publish Date
06 Mar 2020

Abstract

This study aims to determine how much influence liquidity, activity, and efficiency of the use of working capital on financial performance. This study includes several independent and dependent variables including: the independent variable is financial performance, while the dependent variable is liquidity, activity, and efficiency of the use of working capital. The population used in this study is a company engaged in the automotive sub sector listed on the Indonesia Stock Exchange during the 2014-2018 period, using a sampling technique in the form of saturated sampling. the number of samples of automotive sub-sector companies that fulfill criteria is 8 companies. Based on partial testing between liquidity (CR) and financial performance (ROA) shows that ?????? (0.250) >?????? (1.684). Because the significant value is 0.804> 0.05 which means it is not significant, then ?0is rejected ??is accepted. Activity shows that ?????? (-5.002) >?????? (1.684). Because a significant value of 0.00 <0.05 which means significant, then ?0is accepted??is rejected. Efficient use of working capital (NWC) shows that ?????? (-0,385) >?????? (1,684). Because the significant value is 0.703> 0.05 which means it is not significant, then?0is is rejected ?? accepted. For the results of simultaneous hypothesis testing, namely the F test, the value of ?????? (10,531)>>?????? (2.87) with a significance level of 0.00 <0.05, it can be concluded that liquidity, activity and efficiency of working capital use on financial performance is influential simultaneously on financial performance.

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Journal Info

Abbrev

JEB

Publisher

Subject

Economics, Econometrics & Finance

Description

EKONOMI BISNIS Journal of Economic and Business is a peer-reviewed, scientific journal published by Faculty of Economic and Business (FEB) Universitas Islam Syekh Yusuf Tangerang. The aims of the journal are to publish and disseminate high quality, original research papers and article review in ...