PENGARUH RASIO AKTIVITAS TERHADAP LIKUIDITAS DENGAN
LABA USAHA SEBAGAI VARIABEL INTERVENING PADA
PERUSAHAAN REAL ESTATE DAN PROPERTY DI BEI
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
SARI, EKA AYU RATNA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-04 09:29:17
Abstract :
Assessment of financial performance is important associated with decreased economic conditions weaken. Weakening economic conditions resulted in real estate and property sales decline. This leads to issues Joko Widodo President launched economic policies to accelerate the national strategic projects by eliminating various obstacles. One way to assess financial performance is to perform financial ratio analysis. The aim of this study was to examine the effect of the activities ratio that include accounts receivable turnover, inventory turnover, and total asset turnover to liquidity through operating income in the real estate and property?s company in BEI. This research is quantitative research and using a multiple linear regression analysis and path analysis to test data. The results based on multiple linear regression analysis showed that the turnover of accounts receivable and inventory turnover effect on liquidity, while the total asset turnover has no effect on liquidity. Furthermore, based on the results of path analysis showed that the operating profit not as an intervening variable, so the accounts receivables turnover, inventory turnover and total asset turnover has no effect on liquidity through operating income. Key words: accounts receivable turnover, inventory turnover, total asset turnover, liquidity, operating income
Assessment of financial performance is important associated with decreased economic conditions weaken. Weakening economic conditions resulted in real estate and property sales decline. This leads to issues Joko Widodo President launched economic policies to accelerate the national strategic projects by eliminating various obstacles. One way to assess financial performance is to perform financial ratio analysis. The aim of this study was to examine the effect of the activities ratio that include accounts receivable turnover, inventory turnover, and total asset turnover to liquidity through operating income in the real estate and property?s company in BEI. This research is quantitative research and using a multiple linear regression analysis and path analysis to test data. The results based on multiple linear regression analysis showed that the turnover of accounts receivable and inventory turnover effect on liquidity, while the total asset turnover has no effect on liquidity. Furthermore, based on the results of path analysis showed that the operating profit not as an intervening variable, so the accounts receivables turnover, inventory turnover and total asset turnover has no effect on liquidity through operating income. Key words: accounts receivable turnover, inventory turnover, total asset turnover, liquidity, operating income
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