Pengaruh Perputaran Piutang Terhadap Likuiditas pada CV. Tabita Jaya Agro Industri Medan

Abstract

The higher the receivable turnover rate the faster it will return to cash and if the receivables have become cash means cash can be reused in the company's operations and the risk of loss receivables can be minimized so that the company will be categorized liquid company. The purpose of this study is to determine the effect of receivable turnover on liquidity in CV. Tabita Jaya Agro Industri Medan during the period 2010 - 2012. Data analysis techniques used are simple regression analysis techniques. Based on the results of research that has been described statistically, can be obtained that receivable turnover has a significant influence on liquidity as measured by the ratio fast. This is based on a significance value of 0,000 which means that the correlation or relationship between receivable turnover variables and cash flow variables is strong because the value of receivable turnover is 0.000. The result of analysis of coefficient of determination (Adjusted R Square) with value 0,820 or equal to 82,0%, which mean that influence of independent variable (receivable turn over) to dependent variable (cash flow) is equal to 82,0% and the remaining 18,0% influenced by another variable. The value of t arithmetic is 17,877 with a significance value of 0.000 ≤ 0.005, then H0 is rejected and H1 is accepted, which means there is a significant effect of receivable turnover variable (X) to the liquidity variable (Y) and it is known that the value of t arithmetic ≤ t table ( 17,877 ≤ 29,699), because the value of t arithmetic greater than the value of t table then H0 rejected and H1 accepted, which means that there is a significant influence between receivables turn over to liquidity.