Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/23148
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dc.contributor.advisorNainggolan, Karlonta-
dc.contributor.advisorPrayudi, Ahmad-
dc.contributor.authorSumiati, Titi-
dc.date.accessioned2024-02-21T03:50:16Z-
dc.date.available2024-02-21T03:50:16Z-
dc.date.issued2013-
dc.identifier.urihttps://repositori.uma.ac.id/handle/123456789/23148-
dc.description44 Halamanen_US
dc.description.abstractKas yang dihasilkan dari aktivitas operasi merupakan indicator utama yang menunjukan kemampuan perusahan dalam menghasilkan kas. Kas dari aktivitas operasi digunakan untuk membayar liabilitas lancar, membiayai operasional perusahaan, dan pembayaran deviden. Penelitian ini bertujuan untuk mengetahui pengaruh fluktuasi arus kas aktivitas opearsi terhadap fluktuasi liabilitas lancar. Pengambilan data dilakukan di CV. Aneka Elektro Medan dengan sampel yang digunakan adalah arus kas aktivitas operasi perbulan dan liabilitas lancar perbulan dari 2007 - 20 11. Kemudian berdasarkan data yang diterima melalui wawancara dan studi dokumentasi dilakukan analisis deskrptif, uji asumsi klasik yaitu uji normalitas, uji regresi linier sederhana, uji hipotesis (t) dan uji koefisien determinasi (R2 ). Hasil analisis pada penelitian ini menunjukkan fluktuasi arus kas dari aktivitas operasi berpengaruh signifikan terhadap fluktuasi liabilitas lancar. Nilai t hitung > t tabel 25.368 > 2.000, maka Ho diterima. Jadi dapat disimpulkan bahwa fluktuasi arus kas dari aktivitas o~erasi memiliki pengaruh positif terhadap fluktuasi liabilitas lancar.Determinasi (R ) sebesar 91 ,7%., artinya Angka tersebut menunjukkan bahwa sebesar 91,7% Liabilitas Lancar (variabel terikat) dapat dijelaskan oleh variabel arus kas aktivitas operasi dan sisanya sebesar 8,3% dipengaruhi oleh faktor-faktor lain yang tidak dijelaskan dalam penelitian ini. Berdasarkan regresi yang telah dijelaskan diatas diperoleh persamaan regresi Y= 14.591,875+0,095X, nilai koefisien variable arus kas aktivitas operasi 0,095, artinya jika fluktuasi arus kas aktivitas operasi naik 1 % maka mengakibatkan liabilitas lancar yang diselesaikan perusahaan sebesar 9,5% atau 0,095. Cash generated from operating activities is the main indicator shows the company's ability to generate cash. Cash from activities operations are used to pay current liabilities, finance operations companies, and dividend payments. This research aims to determine the effect of cash flow fluctuations operating activities against fluctuations in current liabilities. Data collection is carried out on CV. Aneka Elektro Medan with the sample used is cash flow monthly operating activities and monthly current liabilities from 2007 - 20 11. Then based on data received through interviews and studies documentation carried out descriptive analysis, classic assumption tests, namely normality tests, simple linear regression test, hypothesis test (t) and coefficient of determination test (R2 ). The results of the analysis in this study show fluctuations in cash flow from Operating activities have a significant effect on fluctuations in current liabilities. Mark t count > t table 25,368 > 2,000, then Ho is accepted. So it can be concluded that fluctuations in cash flows from operating activities have a positive influence on fluctuations in current liabilities. Determination (R ) is 91.7%, meaning that figure shows that 91.7% of Current Liabilities (dependent variable) can explained by the operating activity cash flow variable and the remaining 8.3% influenced by other factors not explained in this study. Based on the regression explained above, the regression equation Y= is obtained 14,591.875+0.095X, operating activity cash flow variable coefficient value 0.095, meaning that if fluctuations in cash flow from operating activities increase by 1%, this will result in Current liabilities settled by the company were 9.5% or 0.095.en_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM;098330033-
dc.subjectarus kas aktivitas operasien_US
dc.subjectliabilitas lancaren_US
dc.subjectoperating activity cash flowen_US
dc.subjectcurrent liabilitiesen_US
dc.titlePengaruh Fluktuasi Arus Kas Aktivitas Operasi terhadap Fluktuasiliabilitas Lancar pada Cv. Aneka Elektro Medanen_US
dc.title.alternativeThe Influence of Cash Flow Fluctuations in Operating Activities on Current Fluctuations in Cv. Various Electro Fieldsen_US
dc.typeSkripsi Sarjanaen_US
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