Analisis Pengaruh Earnings, Working Capital From Operation dan Cash Flow From Operation Terhadap Likuiditas Perusahaan

Erni, Erni (2010) Analisis Pengaruh Earnings, Working Capital From Operation dan Cash Flow From Operation Terhadap Likuiditas Perusahaan. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

This research was conducted with the aim to analyze the influence of earnings, working capital from operation and cash flow from operation of the company's liquidity. Liquidity is measured using two approaches namely static and dynamic liquidity. Static liquidity is measured by current ratio and quick ratio whereas dynamic liquidity is measured by cash conversion cycle. Liquidity is used as the dependent variable and financial factors such as earnings, working capital from operation and cash flow from operation is used as independent variables. Population used in this study is the financial statements that companies listed in Indonesia Stock Exchange in the period 2004-2008. Eligible sample and used for observation of as many as 172 or as many as 48 data company. This data was taken with a purposive sampling method. The data are tested using multiple regression methods through statistical package for social sciences (SPSS). The results showed significant influence between earnings, working capital from operation of the static liquidity but does not have a significant impact on the dynamic liquidity. Cash flow from operation does not have a significant impact on the liquidity static, but have a significant impact on the dynamic liquidity. Keywords: Cash conversion cycle, current ratio, quick ratio, earnings, working capital from operation, and cash flow from operation

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