Pengaruh Perputaran Piutang Dan Perputaran Kas Terhadap Tingkat Likuiditas (Quick Ratio) Pada Perusahaan Konstuksi (Studi Kasus Pt Wijaya Karya Tbk)

Maulana, Jaka; Karim, Abdul

doi:10.47491/landjournal.v1i1.596

Cited by 2 publications

(2 citation statements)

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“…"rasio perputaran kas (cash turnover) bermanfaat untuk mengukur tingkat kecukupan modal kerja perusahaan yang dibutuhkan untuk membayar tagihan dan membiayai penjualan" [3].…”

Section: Literatur (Tinjauan Pustaka) Kasunclassified

Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Modal Kerja Terhadap Rentabilitas Pada PT Wijaya Karya

Firmansyah

Tulim

Hastalona

et al. 2022

AKUA: Jurnal Akuntansi dan Keuangan

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Economic rentability is the achievement achieved by a company expressed in percentage terms, after being compared between the results obtained with the capital used. In addition to increasing economic rentability, there are still other factors that are no less important to pay attention to companies in assessing the level of efficiency of the company, among others, judging from the rate of cash turnover, receivable turnover and working capital turnover. This research aims to find out the effect of cash turnover, receivable turnover and working capital turnover on economic rentability both partially and simultaneously on PT. Wijaya Karya (Persero) Tbk. The research method used by researchers is descriptive quantitative by using data from financial statements of PT. Wijaya Karya (Persero) Tbk. Based on the results of research conducted it can be known that partially variable cash turnover and working capital turnover do not have a significant effect on economic rentability, and partial receivable turnover has a significant effect on economic rentability. Simultaneously variable cash turnover, receivable turnover and working capital turnover have a significant effect on economic rentability.

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“…"rasio perputaran kas (cash turnover) bermanfaat untuk mengukur tingkat kecukupan modal kerja perusahaan yang dibutuhkan untuk membayar tagihan dan membiayai penjualan" [3].…”

Section: Literatur (Tinjauan Pustaka) Kasunclassified

Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Modal Kerja Terhadap Rentabilitas Pada PT Wijaya Karya

Firmansyah

Tulim

Hastalona

et al. 2022

AKUA: Jurnal Akuntansi dan Keuangan

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“…Hal ini sesuai dikemukan oleh (Rivandi & Septiana 2020) bahwa manajemen kas yang efektif mensyaratkan suatu pengendalian untuk melindungi kas dari kerugian yang disebabkan karena adanya pencurian dan penipuan Perputaran piutang yaitu "Rasio perputaran piutang menujukan kemampuan perusahaan untuk merealisasikan piutang menjadi kas atau seberapa besar penjualan yang belum tertagih". Penjelasan tersebut menilai seberapa tinggi perputaran piutang perusahaan untuk mengadakan realisasi piutang menjadi kas Maulana (2020). Rasio perputaran piutang mengukur berapa kali rata-rata piutang dapat tertagih selama satu periode.…”

Section: Perputaran Piutang Terhadap Likuiditasunclassified

Pengaruh Kas, Piutang dan Persediaan terhadap Likuiditas

Rivandi

Zunaifah

2021

Jebma

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The company when carrying out its business activities depends on the company’s capital or funds, if there is no capital or funds, the industry must try to find investors or third-party funds(DPK). The investor is any person or other entities that pledges funds with the intention of obtaining financial recovery, third party funds (DPK) are modes that come from the public or customer consisting of demand deposits, savings, and time deposits. Companies are expected to be careful when considering the company’s profits and losses because it can be a failure of the company to pay off debt and will be threatened with liquidity. Liquidity shows the company’s performance to pay off short-term financial responsibilities on time. The company’s liquidity is determined by the high current assets, namely assets that can be converted into cash which includes cash, marketable securities, receivables and inventories. This study aims to examine the effect of cash turnover, accounts receivable turnover, and inventory turnover. The sample of this research is 10 textile and garment companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2019 which were selected using the purposive sampling method. The data analysis method used in this study is a panel data regression model. Based on the results of hypothesis testing, that cash turnover has no effect on liquidity, accounts receivable turnover has no effect on liquidity, and inventory turnover has a significant negative effect on liquidity.

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Pengaruh Perputaran Piutang Dan Perputaran Kas Terhadap Tingkat Likuiditas (Quick Ratio) Pada Perusahaan Konstuksi (Studi Kasus Pt Wijaya Karya Tbk)

Cited by 2 publications

References 0 publications

Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Modal Kerja Terhadap Rentabilitas Pada PT Wijaya Karya

Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Modal Kerja Terhadap Rentabilitas Pada PT Wijaya Karya

Pengaruh Kas, Piutang dan Persediaan terhadap Likuiditas

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