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DC Field | Value | Language |
---|---|---|
dc.contributor.advisor | Tambunan, Sari Bulan | - |
dc.contributor.advisor | Rizki, Atika | - |
dc.contributor.author | Lubis, Maslina | - |
dc.date.accessioned | 2021-12-17T04:20:06Z | - |
dc.date.available | 2021-12-17T04:20:06Z | - |
dc.date.issued | 2021-10-15 | - |
dc.identifier.uri | http://repository.uma.ac.id/handle/123456789/15721 | - |
dc.description | 70 Halaman | en_US |
dc.description.abstract | Penelitian ini bertujuan untuk mengetahui pengaruh perputaran piutang, modal dan kas terhadap likuiditas pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Populasi pada penelitian ini seluruh laporan keuangan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2015-2019 sebanyak 43 perusahaan. Sampel yang digunakan dalam penelitian ini adalah Laporan Laba Rugi dan Laporan posisi keuangan dari tahun 2015-2019 dari 8 perusahaan. Penelitian ini menggunakan teknik analisis linear berganda dengan menggunakan bantuan SPSS. Hasil penelitian menunjukkan bahwa: Perputaran piutang berpengaruh positif dan signifikan terhadap likuiditas. Perputaran modal kerja berpengaruh negatif dan signifikan terhadap likuiditas. Perputaran kas berpengaruh negatif dan tidak signifikan terhadap likuiditas. Secara simultan perputaran piutang, modal kerja dan kas berpengaruh positif dan signifikan terhadap likuiditas pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. This study aims to determine the effect of turnover of accounts receivable, capital and cash on liquidity in mining companies listed on the Indonesia Stock Exchange. The type of data used in this research is quantitative data. The data source is in the form of secondary data. The population in this study is the the whole of company's financial statements from 43 companies. Sample that used in tihis research are income statement and statement of financial position from 8 companies This study uses multiple linear analysis techniques using SPSS. The results showed that accounts receivable turnover partially has a positive and significant effect on liquidity. Working capital turnover partially has a negative and significant effect on liquidity. Cash turnover partially has a negative and insignificant effect on liquidity. Simultaneously, accounts receivable turnover, working capital and cash have a positive and significant effect on liquidity at mining companies listed on the Indonesia Stock Exchange. | en_US |
dc.language.iso | id | en_US |
dc.publisher | Universitas Medan Area | en_US |
dc.relation.ispartofseries | NPM;178330339 | - |
dc.subject | perputaran piutang | en_US |
dc.subject | modal kerja | en_US |
dc.subject | kas | en_US |
dc.subject | likuiditas | en_US |
dc.subject | accounts receivable turnover | en_US |
dc.subject | working capital | en_US |
dc.subject | cash | en_US |
dc.subject | liquidity | en_US |
dc.title | Pengaruh Perputaran Piutang, Modal Kerja dan Kas Terhadap Likuiditas pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia | en_US |
dc.title.alternative | Effect of Accounts Receivable Turnover, Working Capital and Cash on Liquidity in Mining Companies Listed on the Indonesia Stock Exchange | en_US |
dc.type | Thesis | en_US |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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178330339 - Maslina Lubis - Chapter IV.pdf Restricted Access | Chapter IV | 617.12 kB | Adobe PDF | View/Open Request a copy |
178330339 - Maslina Lubis - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, Bibliography | 1.37 MB | Adobe PDF | View/Open |
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