ii ABSTRAK
PENGARUH PERPUTARAN MODAL KERJA TERHADAP TINGKAT LIKUIDITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG
TERCATAT DI BURSA EFEK INDONESIA
Tujuan penelitian adalah untuk mengetahui pengaruh perputaran modal kerja terhadap tingkat likuiditas pada perusahaan makanan dan dan minuman yang tercatat di Bursa Efek Indonesia (BEI) tahun 2011 - 2013.
Jenis penelitian adalah asosiatif kausal. Populasi penenlitan berjumlah 18 perusahaan. Pengambilan sampel berdasarkan purposive sampling, dengan demikian sampel diperoleh sebanyak 30 perusahaan, dengan observasi sejumlah 14 data dianalisis dengan menggunakan regresi linier sederhana.
Hasil penelitian menunjukkan bahwa koefisien regresi variabel working capital turnover adalah 22,917, yang berarti setiap peningkatan working capital turnover sebesar 1 kali akan meningkatkan current ratio sebesar 22,917 %. Working capital turnover berpengaruh signifikan terhadap current ratio dimana t hitung sebesar 5,112 > t tabel 5 % 1,684. Koefisien determinasi (R Square) 0,395, artinya diperoleh sebesar 39,50 % dari perubahan current ratio pada perusahaan makanan dan minuman yang tercatat di Bursa Efek Indonesia dapat dijelaskan oleh perubahan variabel working capital turnover, sedangkan sisanya 60,50 % dijelaskan oleh variabel lain yang tidak dimasukkan sebagai variabel dalam penelitian.
iii ABSTRACT
WORKING CAPITAL TURNOVER EFFECT ON THE LEVEL OF LIQUIDITY IN THE FOOD AND BEVERAGE REGISTERED IN
INDONESIA STOCK EXCHANGE
The research objective was to determine the effect of rotation of working capital to the level of liquidity in the company and the food and drinks that are listed on the Indonesia Stock Exchange (BEI) in 2011-2013. This type of research is associative causal. Penenlitan population amounted to 18 companies. The sampling based on purposive sampling, sample thus obtained as many as 30 companies, with observation number 14, the data were analyzed using simple linear regression.
The results showed that the regression coefficient of variable working capital turnover was 22.917, which means that any increase in working capital turnover amounted to 1 times the current ratio would increase by 22.917%. Working capital turnover significantly influence the current ratio which amounted to 5.112 t count> t table 1.684 5%. The coefficient of determination (R Square) 0.395, meaning obtained by 39.50% of the current ratio changes in food and beverage companies listed in Indonesia Stock Exchange can be explained by changes in working capital turnover variable, while the remaining 60.50% is explained by other variables not included as a variable in research.
