ANALISIS PERBANDINGAN FAKTOR-FAKTOR YANG MEMPENGARUHI LIKUIDITAS PADA INDUSTRI PERTANIAN, KEHUTANAN DAN PERIKANAN, DAN INDUSTRI OTOMOTIF

Studi Empiris Pada Industri Pertanian, Kehutanan dan Perikanan, dan Industri Otomotif yang Terdaftar di BEI Tahun 2008-2012

Abstract

The purpose of this research is to know how the sales growth, account
receivables turn over and working capitals turnover impact the liquidity
level at agro industry and automotive industry which listed on Bursa Efek
Indonesia (2010-2015). The datas in this research is analyzed from
financial statement of the companies. The datas which have already
collected are processed with classic assumption test before hypothesis test
and chow test.
Hypothesis datas in this research uses double degree linear regression
with t test and chow test. The research show that sales growth doesnâ€t has
impact toward liquidity level partially, receivables turn over has impact
toward liquidity level partially, working capital turnover has impact on
agro industry but doesn’t impact on automotive industry. While the test
can use the chow test to know that there is no dofference between the sales
growth, account receivables turnover and working capital turnover of the
company’s liquidity in the agro industry and automotive industry