Ferawati, Ika (2015) PENGARUH PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PADA SUB SEKTOR OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh perputaran piutang terhadap likuiditas yang diproksikan dengan current ratio (CR). Jenis penelitian yang digunakan yaitu penelitian deskriptif verifikatif, dengan metode survey terhadap data sekunder berupa laporan keuangan tahunan perusahaan sub sektor otomotif dan komponennya pada tahun 2009 – 2013. Dengan jumlah sampel sebanyak 12 perusahaan. Analisis statistik yang digunakan adalah analisis regresi sederhana dengan pengujian keberartian regresi (uji F) dan pengujian keberartian koefisiensi regresi (uji t). Berdasarkan hasil penelitian menunjukan bahwa perputaran piutang tidak berpengaruh positif terhadap likuiditas. Dengan arah pengaruh perputaran piutang terhadap likuiditas adalah negatif. Artinya, semakin besar perputaran piutang maka semakin kecil likuiditasnya. Begitu pula sebaliknya, semakin kecil perputaran piutang maka semakin besar likuiditasnya. This purpose of this research is to know the effect of receivable turn over toward the liquidity which is describe with the current rotation. The research used veryficative descriptive through the survey method of secunder data in form of annual financial report at the automotive subsector company and their component in 2009-2013 by applying twelve (12) companies as the samples. Statistical analysis which has used was the simple regression analysis with regression significance test (F Test) and regression coefficient significance test (T Test). According to the result of the research, it was shown that the receivable turn over influenced the liquidity, in the value of receivable turn over effect direction to the liquidity. The result of the T-test showed that the receivable turn over has not positif influenced with liquidity. In other words, the bigger of receivable turn over, the smaller liquidity it got. Vice verse, the smaller of receivable turn over, the bigger liquidity.
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| Item Type: | Thesis (S1) |
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| Additional Information: | No. Panggil : S PEA Fer p Pembimbing : I. Asep Kurniawan |
| Uncontrolled Keywords: | Perputaran piutang, Likuiditas |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Staf Koordinator 3 |
| Date Deposited: | 16 Sep 2015 02:39 |
| Last Modified: | 16 Sep 2015 02:39 |
| URI: | http://repository.upi.edu/id/eprint/16804 |
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