Pengaruh Pertumbuhan Penjualan, Modal Kerja, Arus Kas dan Laba Bersih terhadap Likuiditas

(Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Farmasi, Makanan dan Minuman yang terdaftar pada Bursa Efek Indonesia Periode 2013– 2016)

Abstract

This research aims to exemine and analyze the effect of the growth level of sales, working capital, cash flow and gain on current ratio at the manufacturing companies of the customer pharmacy, food and beverages listed in Indonesia Stock Exchange period 2013-2016. Determined samples used purposive sampling method, which resulted in 13 companies from a population total of 27 manufacturing companies of the customer pharmacy, food and beverage. Analyzed data used the classical assumption test , multiple linear regression analysis, coefficient of determination analysis and hypothesis testing. The results of this research shows that partially growth of sales had no significant effect on current ratio, working capital significant effect on current ratio, cash flow had no significant effect on current ratio, gain had no significant effect on current ratio. And simultaneously the variabel growth level of sales, working capital, cash flow, and gain significantly effects current ratio.