PENGARUH PERPUTARAN MODAL KERJA DAN ARUS KAS OPERASI TERHADAP LIKUIDITAS PADA PERUSAHAAN PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION DI BEI TAHUN 2014

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh (1) perputaran modal kerja dan arus kas operasi terhadap likuiditas, (2) perputaran modal kerja terhadap likuiditas, dan (3) arus kas operasi terhadap likuiditas pada perusahaan property, real estate and building construction yang terdaftar di BEI tahun 2014. Penelitian ini menggunakan desain penelitian kuantitatif kausal. Subjek dalam penelitian ini adalah perusahaan property, real estate and building construction yang terdaftar di BEI, dan objeknya adalah perputaran modal kerja, arus kas operasi dan likuiditas. Populasi penelitian ini berjumlah 38 perusahaan yang semuanya dijadikan sampel, sehingga penelitian ini termasuk penelitian sampling jenuh. Pengumpulan data dalam penelitian ini menggunakan teknik pencatatan dokumen. Data dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) ada pengaruh dari perputaran modal kerjadan arus kas operasi terhadap likuiditas dengan sumbangan pengaruh sebesar 57,4%, (2) ada pengaruh positif dari perputaran modal kerja terhadap likuiditas dengan sumbangan pengaruh sebesar 32,4%, dan(3) ada pengaruh positif dari arus kas operasi terhadap likuiditas dengan sumbangan pengaruh sebesar 48,4%.
Kata Kunci : perputaran modal kerja,arus kas operasi, likuiditas.dan BEI

This research aimed at gaining knowledge about the influence of (1) working capital turn over and operating cash flow to liquidity (2) working capital turn over to liquidity and (3) operating cash flow to liquidity of property, real estate and building construction companies listed in BEI on 2014. Causal Quantitative Design was used as the research design. Subjectof this research was Property, Real Estate and Building Construction Companies listed in BEI, and the object were working capital turn over, operating cash flow and liquidity. The Population of this research were 38 companies which are all sampled, therefore this research including research saturated sampling.Data were gathered through document analysis technique. The data were analyzed using multiple linear regression analysis. The findings showed that (1) there were influences of working capital turn over and working operating cash flow to liquidity, it gained 57,4% from total influences, (2) there were positive influences of working capital turn over to liquidity, it gained 32,4% from total influences, and (3) there were positive influencesof operating cash flow to liquidity, it gained 48,4% from total influences.
keyword : working capital turn over, operating cash flow, liquidity and BEI