Jurnal Ilmu dan Riset Akuntansi
Vol 6, No 1 (2017)

PENGARUH TINGKAT PERTUMBUHAN PENJUALAN DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN MANUFAKTUR

Arika, Nindya (Unknown)
Ardini, Lilis (Unknown)



Article Info

Publish Date
01 Jan 2017

Abstract

This research is meant to find out the influence of growth level of sales and receivables turnover to the liquidity.This research has been conducted in manufacturing companies which are enganged in the field of automotiveand component which are listed in Indonesia Stock Exchange. The samples are 9 manufacturing companieswhich are enganged in the field of automotive and component which are listed in Indonesia Stock Exchange(IDX) and these manufacturing companies have been selected by using purposive sampling. The research datais the secondary data. The collected data has been analyzed by using classic assumption test before thehypothesis test is carried out. The hypothesis test has been conducted by using multiple linear regressions, t testand F test. The result of the analysis shows that the growth level of sales and receivables turnover has positiveand significant influence to the liquidity of manufacturing companies which are enganged in the field ofautomotive and component which are listed in Indonesia Stock Exchange.Keyword: Liquidity, receivable turnover, growth level of sales.

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Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...