ANALISIS PENGARUH PERPUTARAN KAS DAN PERPUTARAN PERSEDIAAN TERHADAP LIKUIDITAS PADA PT DUTA PUTRA LEXINDO

Abstract

This research examines the effects of cash turn over and
inventory turn over to liquidity. The research model uses current
ratio to reflect the company liquidity. Financial Statement of PT
Duta Putra Lexindo period 2011-2015 were used as the data. Data
were analyzed using multiple regression analysis with SPSS
program version 16.0. Cash Turn Over (X1) and Inventory Turn
Over (X2) as independent variables, and Liquidity (Y) as dependent
variable.
The result of F test shows that simultaneously cash turn
over and inventory turn over had significant effect toward liquidity.
It shown by Fcount > F table = 31.452 > 19.00 and the value of F
significant is smaller than value of probability ( 0.001 < 0.005). The
results of t test show that partially cash turn over had no
significant effect toward liquidity. It shown by t count < t table =
1.220 < 4.30265 and the value of t significant is bigger than the
value of probability ( 0.109 > 0.005 ). On the other hand, inventory
turn over had significant effect toward liquidity. It shown by t count >
t table = 6.750 > 4.30265 and the value of t significant is smaller than
the value of probability ( 0.001 < 0.005 ).