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Path: Top Jurnal Ekonomi 2014 Vol 2 Edisi 4, Maret 2014

PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PADA PRIMER KOPERASI WIDYA WIROTTAMA PERIODE 2008-2012

Ekonomi volume 2 Edisi 4 Hal. 1
Journal from JBPTUMMIPP / 2017-03-17 02:33:45
Oleh : Nasri Irmayanti, Hj. Eris Darsawati, Universitas Muhammadiyah Sukabumi
Dibuat : 2015-06-27, dengan 1 file

Keyword : Cash Turnover, Accounts Receivable Turnover, and Liquidity




This study analyzed the influence of cash turnover and accounts receivable turnover to liquidity either partially or simultaneously of Primer Koperasi Widya Wirottama from 2008 to 2012 period. The variables used in this research were cash turnover, accounts receivable, and liquidity.


The method used in this research is descriptive method ofwith a quantitative approach. The sample used in the research is using purposive sampling method that is annual financial statements of Primer Koperasi Widya Wirottama 2008-2012 period by 5 samples.To know the relationship between Cash Turnover and Accounts Receivable Turnover to Liquidity used Correlation Coefficient. To know the influence of Cash Turnover and Accounts Receivable Turnover to Liquidity used Multiple Linear Regression Analysis. Testing the hypothesis in this research is using the statistical t and F. The process of statistical analysis using SPSS 16.0 for Windows.


The results of these studies show that cash turnover ofPrimer Koperasi Widya Wirottama is low and fluctuative because of sales generated was not bigger than cash average. The receivable ofPrimer Koperasi Widya Wirottamais low because of increase in the number of accounts and also the delay in the settlement of receivables. Furthermore, theobtainedequationY= 11,737 - 3,662 X1 - 8,709 X2TurnoverCashin partialhas not significanteffectand Accounts Receivable Turnoverhas notsignificanteffectonliquidity, whilesimultaneously with theF testthatsimultaneously, CashTurnoverand Account receivablesturnover uninfluence significantly towardliquiditybecause ofdata limitationsandthe lowturnover ofreceivablesonPrimerKoperasiWidyaWirottama.

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