Pengaruh siklus konversi kas terhadap profitabitas melalui likuiditas perusaaan manufaktur periode 2009-2011: Studi pada PT. Bursa Efek Indonesia BEI

Jannah, Dahlia Zahrotul (2012) Pengaruh siklus konversi kas terhadap profitabitas melalui likuiditas perusaaan manufaktur periode 2009-2011: Studi pada PT. Bursa Efek Indonesia BEI. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

[img]
Preview
Text (Introduction)
08510143_Pendahuluan.pdf

Download (416kB) | Preview
[img]
Preview
Text (Abstract: Indonesia)
08510143_Indonesia.pdf

Download (50kB) | Preview
[img]
Preview
Text (Abstract: English)
08510143_Inggris.pdf

Download (7kB) | Preview
[img]
Preview
Text (Abstract: Arabic)
08510143_Arab.pdf

Download (70kB) | Preview
[img]
Preview
Text (Chapter 1)
08510143_Bab_1.pdf

Download (333kB) | Preview
[img]
Preview
Text (Chapter 2)
08510143_Bab_2.pdf

Download (502kB) | Preview
[img]
Preview
Text (Chapter 3)
08510143_Bab_3.pdf

Download (345kB) | Preview
[img]
Preview
Text (Chapter 4)
08510143_Bab_4.pdf

Download (693kB) | Preview
[img]
Preview
Text (Chapter 5)
08510143_Bab_5.pdf

Download (229kB) | Preview
[img]
Preview
Text (References)
08510143_Daftar_Pustaka.pdf

Download (97kB) | Preview
[img] Other (Appendices)
08510143_Lampiran.rar

Download (250kB)

Abstract

INDONESIA:

Kas merupakan salah satu unsur modal kerja yang paling tinggi tingkat likuiditasnya, tetapi likuiditas yang terlalu tinggi akan menyebabkan pengangguran kas perusahaan sehingga akan memperkecil profitabilitas. Penelitian ini bertujuan untuk mengetahui (1) Pengaruh siklus konversi kas yang terdiri dari periode konversi persediaan, periode konversi piutang dan periode penangguhan utang terhadap likuiditas perusahaan manufaktur (2) Pengaruh siklus konversi kas yang terdiri dari periode konversi persediaan, periode konversi piutang dan periode penangguhan utang terhadap profitabilitas perusahaan manufaktur (3) Pengaruh siklus konversi kas yang terdiri dari periode konversi persediaan, periode konversi piutang dan periode penangguhan utang terhadap profitabilitas melalui likuiditas perusahaan manufaktur.

Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2009-2011. Sampel yang digunakan adalah 78 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2009-2011. Sedangkan teknik analisis data dengan menggunakan teknik analisis jalur (path analysis) untuk melihat pengaruh langsung variabel bebas yaitu siklus konversi kas yang terdiri dari periode konversi persediaan (X1), periode konversi piutang (X2) dan periode penangguhan utang (X3) terhadap variabel terikat yaitu profitabilitas (Y), dan pengaryh tidak langsung melalui variabel intervening yaitu likuiditas (Z).

Hasil penelitian ini adalah siklus konversi kas yang terdiri dari periode konversi persediaan, periode konversi piutang dan periode penangguhan utang berpengaruh signifikan secara langsung terhadap likuiditas perusahaan manufaktur. Siklus konversi kas yang terdiri dari periode konversi persediaan, periode konversi piutang dan periode penangguhan utang berpengaruh signifikan terhadap profitabilitas perusahaan manufaktur. Siklus konversi kas yang terdiri dari periode konversi persediaan, periode konversi piutang dan periode penangguhan utang berpengaruh signifikan terhadap profitabilitas melalui likuiditas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2009-2011.

ENGLISH:

Cash is one of the elements of working capital the highest level of liquidity, but liquidity is too high will cause the unemployment cash so that the company will reduce profitability. This study aimed to determine (1) Effect of the cash conversion cycle consisting of inventory conversion period, receivables conversion period and the period of suspension of debt to the company's liquidity manufacturing (2) Effect of cash conversion cycle consisting of inventory conversion period, receivables conversion period and the period of suspension debt on the profitability of a manufacturing company (3) Effect of the cash conversion cycle which consists of the inventory conversion period, receivables conversion period and the period of suspension of debt to profitability through manufacturing company liquidity.

The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2009-2011. The sample used was 78 manufacturing companies listed on the Indonesia Stock Exchange during the period 2009-2011. While the data analysis techniques by using path analysis (path analysis) to see the direct influence of independent variable cash conversion cycle consisting of inventory conversion period (X1), accounts receivable conversion period (X2) and debt suspension period (X3) to the dependent variable is profitability (Y), and influence indirectly through intervening variables, namely liquidity (Z).

The results of this study is the cash conversion cycle which consists of the inventory conversion period, receivables conversion period and the period of suspension of a significant debt directly to the manufacturing company's liquidity. Cash conversion cycle which consists of the inventory conversion period, receivables conversion period and the period of suspension of debt significantly influence the profitability of a manufacturing company. Cash conversion cycle which consists of the inventory conversion period, receivables conversion period and the period of suspension of debt significantly influence profitability through liquidity manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2009-2011.

Item Type: Thesis (Undergraduate)
Supervisor: Yuliana, Indah
Keywords: Cash Conversion Cycle; Liquidity; Profitability; Siklus Konversi Kas; Likuiditas; Profitabilitas
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment > 150201 Finance
Departement: Fakultas Ekonomi > Jurusan Manajemen
Location: 150201
Depositing User: Annas Al-haq
Date Deposited: 28 Sep 2015 05:40
Last Modified: 28 Sep 2015 05:40
URI: http://etheses.uin-malang.ac.id/id/eprint/2184

Actions (login required)

View Item View Item