PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG, PROFITABILITAS, DAN RETURN SPREAD TERHADAP LIKUIDITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2012-2014

Harahap, Rizkina Shanti (2016) PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG, PROFITABILITAS, DAN RETURN SPREAD TERHADAP LIKUIDITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2012-2014. Undergraduate thesis, UNIMED.

[img] Text
1. NIM 7123220051 COVER.pdf - Published Version

Download (0B)
[img] Text
2. NIM 7123220051 APPROVAL SHEET.pdf - Published Version

Download (0B)
[img] Text
3. NIM 7123220051 ABSTRACT.pdf - Published Version

Download (0B)
[img] Text
3. NIM 7123220051 ABSTRACT.pdf - Published Version

Download (0B)
[img] Text
5. NIM 7123220051TABLE OF CONTENT.pdf - Published Version

Download (0B)
[img] Text
6. NIM 7123220051 TABLE.pdf - Published Version

Download (0B)
[img] Text
7. NIM 7123220051 ILLUSTRATION.pdf - Published Version

Download (0B)
[img] Text
8. NIM 7123220051 APPENDICES.pdf - Published Version

Download (0B)
[img] Text
9. NIM 7123220051 CHAPTER I.pdf - Published Version

Download (0B)
[img] Text
13. NIM 7123220051 CHAPTER V.pdf - Published Version

Download (0B)
[img] Text
14. NIM 7123220051 BIBLIOGRAPHY.pdf - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)

Abstract

Permasalahan yang dibahas dalam penelitian ini adalah apakah perputaran persediaan, perputaran piutang, profitabilitas, dan return spread berpengaruh secara parsial dan simultan terhadap likuiditas pada perusahaan manufaktur yang terdaftar di BEI periode 2012-2014. Penelitian ini bertujuan untuk mengetahui apakah perputaran persediaan, perputaran piutang, profitabilitas, dan return spread berpengaruh secara parsial maupun simultan terhadap likuiditas pada perusahaan manufaktur yang terdaftar di BEI periode 2012-2014. Populasi pada penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Berdasarkan metode purposive sampling yang digunakan,dari 143 perusahaan yang terdaftar,terpilih sebanyak 77 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia (www.idx.co.id) dan bank indonesia (www.bi.go.id). Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan SPSS versi 18.0. Hasil pengujian yang diperoleh dengan uji satu arah dan taraf signifikansi α = 5%, menunjukkan bahwa variabel perputaran persediaan, perputaran piutang, profitabilitas dan return spread secara simultan berpengaruh terhadap likuiditas dilihat dari nilai F-hitung > F-tabel 4,515 > 2,691979. Sedangkan secara parsial membuktikan bahwa perputaran persediaan berpengaruh positif terhadap likuiditas dimana nilai t-hitung > t-tabel 1,670 > 1.659219, perputaran piutang berpengaruh positf terhadap likuditas dengan nilai t-hitung > t-tabel 1,701 > 1.659219, profitabilitas tidak berpengaruh terhadap likuiditas dimana nilai t-hitung < t-tabel -0,606 < 1.659219, dan return spread tidak berpengaruh terhadap likuiditas dengan nilai t-hitung < t-tabel 0,884 < 1.659219. Kesimpulan yang diperoleh dalam penelitian ini membuktikan bahwa perputaran persediaan,perputaran piutang,profitabilitas,dan return spread secara simultan berpengaruh terhadap likuiditas pada perusahaan manufaktur yang terdaftar di BEI periode 2012-2014. Secara parsial menunjukkan bahwa perputaran persediaan dan perputaran piutang berpengaruh secara positif terhadap likuiditas, sementara profitabilitas dan return spread tidak berpengaruh terhadap likuiditas pada perusahaan manufaktur yang terdaftar di BEI periode 2012-2014.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorGinting, Jihen19571204189031001
Call Number: SK-2016 AKT 028
Keywords: Perputaran Persediaan; Perputaran Piutang; Profitabilitas; Return Spread, Likuiditas
Subjects: H Social Sciences > HB Economic Theory. Demography > HB3711 Business cycles. Economic fluctuations
H Social Sciences > HB Economic Theory. Demography > HB615 Entrepreneurship. Risk and uncertainty.
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Maknun
Date Deposited: 09 Jun 2016 01:40
URI: http://digilib.unimed.ac.id/id/eprint/5646

Actions (login required)

View Item View Item