ANALISIS PENGARUH PERPUTARAN PIUTANG, PERPUTARAN KAS, DAN PERPUTARAN MODAL KERJA TERHADAP LIKUIDITAS (Studi Empiris Pada Rumah Sakit Bakti Timah Pangkalpinang Tahun 2013-2017)

Authors

  • Septa Dina Nuzuliany Mahasiswa Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Nelly Astuti Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Arka'a Ahmad Agin Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Keywords:

Accounts Receivable Turnover, Cash Turnover, Working Capital Turnover, Liquidity

Abstract

        The aim of research conducted by the researcher, Septa Dina Nuzuliany, 140160009 is to review the analysis of the effect of accounts receivable turnover, cash turnover, and turnover of working capital for the liquidity (empirical study in Bakti Timah Hospital Pangkalpinang period of 2013-2017). The method used purposive sampling. Secondary data research in the form of financial statements during the study period.

      The variables used were receivable turnover, turnover of cash and working capital turnover as independent variables and the dependent variable using liquidity as current ratio and cash ratio. Secondary data in the form of the company's financial statements were not published. Data were analyzed using SPSS-22 and t-statistical hypothesis test with a significant level of 0.050. Research shows that data normality using graph analysis of normal propability plot produce a standardized residual value close to the average value and R-Square: 0.724 to current ratio, 0.650 to cash ratio.

       The results based on testing the hypothesis explain that: First: Accounts Receivable Turnover has significant effect on the liquidity of Bakti Timah Hospital period of 2013-2017 with t: 8.162 sig: 0,001 for the current ratio, t: 6.012 sig: 0,003 to cash ratio. Second: Velocity Cash has significant effect on the liquidity of Bakti Timah Hospital period of 2013-2017 with the t: 7.176 sig: 0,002 for the current ratio, t: 5.032 sig: 0,001 to cash ratio. Third: Working Capital Turnover has significant effect on the liquidity of Bakti Timah Hospital period of 2013-2017 with t: 7.873 sig: 0,000 for the current ratio, t: 6.650 sig: 0,000 to cash ratio.

     Based on these results, the researcher concluded that the liquidity of Pangkalpinang Bakti Timah Hospital is greatly influenced by transactions receivables, cash and working capital expenditures as measured by the turnover ratio, cash turnover, and turnover of working capital.

Author Biographies

Nelly Astuti, Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang

Dosen Pembimbing I

Arka'a Ahmad Agin, Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Dosen Pembimbing II

Published

2018-11-01

How to Cite

Dina Nuzuliany, S., Astuti, N., & Ahmad Agin, A. (2018). ANALISIS PENGARUH PERPUTARAN PIUTANG, PERPUTARAN KAS, DAN PERPUTARAN MODAL KERJA TERHADAP LIKUIDITAS (Studi Empiris Pada Rumah Sakit Bakti Timah Pangkalpinang Tahun 2013-2017). Jurnal Akuntansi Bisnis Dan Keuangan, 5(2), 44–51. Retrieved from https://e-jurnal.stie-ibek.ac.id/index.php/JABK/article/view/246

Most read articles by the same author(s)

1 2 3 4 5 > >>