PENGARUH MODAL KERJA TERHADAP TINGKAT LIKUIDITAS(CURRENT RATIO) PADA CV. DHIRA CITRA COLLECTION

Suryani, Ani (2007) PENGARUH MODAL KERJA TERHADAP TINGKAT LIKUIDITAS(CURRENT RATIO) PADA CV. DHIRA CITRA COLLECTION. Diploma thesis, Universitas Komputer Indonesia.

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Abstract

In general main problem faced by a company is the problem of capital. Working capital is very important matter in running the effort company. This matter claim management side to manage and arrange working capital with as effective as possible. In running its effort, besides paying attention to working capital a company also have to pay attention to the ability of the company to pay its obligation. Company assessed liquid if have fulfilled its obligation better and a company expressed not liquid if a company cannot fulfill its obligation. This research is held at CV. Dhira Citra Collection, a manufacturing company that producing shoe production, bag and slipper. Target of this research that is to know working capital, mount liquidity, and to know influence of working capital to level of liquidity using the analysis liquidity current ratio at CV. Dhira Citra Collection. Method which is used in this research is analytical descriptive method which have the character of quantitatively, the research is emphasizing its analysis to numeric data’s processed by using this research method we will know significant relation between working capital variable and level of liquidity. Analysis processed by using program of SPSS version 13.0 for windows. This research use measurement the change of working capital pursuant to gross working capital and measurement of liquidity pursuant to current ratio. Correlation value for the relation of working capital with liquidity is 0,981 correlating is positive. higher working capital the ability of company to repay short-range debt is higher too, and also show company liquidity is also higher. On the contrary, lower working capital the ability of company to repay debt short-range is lower too, and also show company liquidity is also lower . The level of contribution influence of change of working capital to company liquidity is 96,319%. While, 3,681 % influenced by other external factor ( outside change of working capital) for example influence of profitability, credit sales procedure and policy, and plant asset. From model equation of regression formulated that value of b equal to 0,010 meaning every increase one set of working capital will follow with increase of liquidity equal to 0,010, son even also the contrary. a equal to - 4,890, this value indicate that if X equel to zero then level of liquidity will decrease equal to 4,890. From result of calculation of t count is bigger than t table ( 8,860>3,182), then thereby can be concluded That there are Significant Influence on the level of working capital to level of company liquidity.

Item Type: Thesis (Diploma)
Subjects: S1-Final Project > Fakultas Ekonomi Bisnis > Akuntansi > 2007
Divisions: Universitas Komputer Indonesia > Fakultas Ekonomi
Universitas Komputer Indonesia > Fakultas Ekonomi > Akuntansi (S1)
Depositing User: M.Kom Taryana Suryana
Date Deposited: 16 Nov 2016 07:47
Last Modified: 16 Nov 2016 07:47
URI: https://repository.unikom.ac.id/id/eprint/10930

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