II ABSTRAK
FAKTOR YANG MEMPENGARUHI CASH CONVERSION CYCLE PERUSAHAAN MANUFAKTUR SUBSEKTOR INDUSTRI
BARANG KOMSUMSI DI BEI PERIODE 2010 – 2013
Penelitian ini memiliki tujuan untuk mengetahui dan menganalisis mengenai faktor yang mempengaruhi cash conversion cycle perusahaan manufaktur subsektor barang industri komsumsi di BEI periode 2010-2013. Variabel-variabel yang digunakan di dalam penelitian ini adalah: ukuran perusahaan, profitabilitas dan likuiditas. Penelitian ini merupakan penelitian asosiatif kausal dengan jumlah sampel 56 perusahaan yang diambil menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa secara parsial, likuiditas memiliki hubungan terhadap lamanya cash conversion cycle. Sedangkan ukuran perusahaan dan profitabilitas tidak memiliki hubungan terhadap lamanya cash conversion cycle.
Kata Kunci : Cash conversion cycle, ukuran perusahaan, profitabilitas dan likuiditas.
III ABSTRACT
FACTORS AFFECTING CASH CONVERSION CYCLE MANUFACTURING COMPANY SUBSECTOR INDUSTRY
CONSUMPTION IN BEI PERIOD OF 2010 – 2013
The purpose of this study was to identify and analyze the factors that affect the company's cash conversion cycle of consumption of industrial goods manufacturing subsector in BEI 2010-2013. The variables used in this study are: company size, profitability and liquidity. This research is a causal associative with a sample of 56 companies that were taken using purposive sampling method. The results showed that partially, liquidity has a relationship to the length of the cash conversion cycle. While the size and profitability of the company has no relation to the length of the cash conversion cycle.
Keywords: Cash conversion cycle, company size, profitability and liquidity.
