YASIN: Jurnal Pendidikan dan Sosial Budaya
Vol 1 No 1 (2021): OKTOBER

Pengaruh Perubahan Arus Kas Operasi terhadap Likuiditas dan Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI

Reny Wardiningsih (Universitas Teknologi Mataram)



Article Info

Publish Date
30 Oct 2021

Abstract

This study aims to determine the effect of operating cash flow on liquidity and profitability in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study were manufacturing companies in 2015-2019, which amounted to 155 companies. The sampling technique used was purposive sampling technique so that a sample of 28 companies was obtained. The data analysis technique used simple linear regression analysis. Based on the results of the t-test with SPSS IBM 20, it was found that operating cash flow had no effect on liquidity as proxied by the Current Ratio (CR) because the t-count value was smaller than t-table (0.427 < 1.665) and significant value (0.670 > 0.05), and operating cash flow has an effect on profitability which is proxied by Return On Assets (ROA) because the value of t-count is greater than t-table (2.646 > 1.665) and significant value (0.010 < 0,05).

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Journal Info

Abbrev

yasin

Publisher

Subject

Social Sciences Other

Description

This journal was published by Lembaga Yasin alSys which was published six times a year, February, April, June, August, October, and December with a minimum of 5 articles. The journal aims to provide a forum for scholarly understanding of the field of education and plays an important role in ...