PENGARUH ARUS KAS, MODAL KERJA, DAN PERPUTARAN AKTIVA TETAP TERHADAP TINGKAT SOLVABILITAS

Journal Title: Akuntansi Dewantara - Year 2017, Vol 1, Issue 1

Abstract

The purpose of this study is to describe the influence of Cash Flow, Working Capital and Fixed Asset Turnover on the level of solvency, simultaneously or partially. The object of research is Cash Flow, Working Capital, Fixed Asset Turnover, and Solvency, while the subject of the research was PT Matahari Putra Prima Tbk. Methods of data collection using the documentation, while data analysis techniques using multiple linear regression. The regression equation in this study are: Y= 1,198 + 4,132-13 X1 – 4,478E-13 X2 + 0,014 X3. Cash Flow, Working Capital and Fixed Asset Turnover has the effect of 18.4% to level of solvency.

Authors and Affiliations

Rivanda Arli Wijaya, Sri Ayem

Keywords

Related Articles

ANALISIS PENGARUH TINGKAT KESEHATAN BANK TERHADAP RETURN ON ASSET

This research is performed on order to analyze the influence of the banking health toward Return On Asset (ROA) using Risk Based Bank Rating (RBBR) method. This research using Non Performing Loan (NPL), Loan to Deposit R...

METODE PREDIKSI FINANCIAL DISTRESS DI PEMERINTAH KABUPATEN / KOTA SE-JAWA TENGAH UNTUK MENGUKUR KESEJAHTERAAN UMMAT

This study aims to predict financial distress in local government by simply measuring from the financial side using an analysis of the independence of local governments in obtaining revenue, alignment spending by local g...

PENGARUH STRATEGI BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

This study aimed to examine the effect of business strategy and corporate characteristics on tax avoidance. The theory used in this research is agency theory. The sample that used in this research are manufacturing compa...

PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016)

This study aims to examine the effect of firm size, inventory variability, managerial ownership, financial leverage, and profit before tax on the selection of inventory accounting methods. This study using secondary data...

PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PAJAK, DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK

This study aims to examine the influence of tax knowledge, firmness of tax sanctions, and tax amnesty against about obedience to taxpayer. This study focus on taxpayers every people who were in district of Bantul to know...

Download PDF file
  • EP ID EP286630
  • DOI 10.29230/ad.v1i1.38
  • Views 124
  • Downloads 0

How To Cite

Rivanda Arli Wijaya, Sri Ayem (2017). PENGARUH ARUS KAS, MODAL KERJA, DAN PERPUTARAN AKTIVA TETAP TERHADAP TINGKAT SOLVABILITAS. Akuntansi Dewantara, 1(1), 75-84. https://europub.co.uk/articles/-A-286630