FAKTOR YANG MEMPENGARUHI LIKUIDITAS PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK JAKARTA
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Institusion
Universitas Muhammadiyah Malang
Author
Muawanah, Rissalatul
Subject
HB Economic Theory
Datestamp
2012-06-23 08:20:22
Abstract :
This study aims to look at the factors that influence the company's liquidity by using multiple linear regression analysis on the 4 cigarette companies listed on the Jakarta Stock Exchange, namely PT. Gudang Garam, PT. HM Sampoerna, PT. Bentoel and PT. BAT Indonesia. In this study the authors conducted an analysis of the financial statements obtained from the corner of the Jakarta Stock Exchange Muhammadiyah University of Malang. The data used were obtained by taking and collecting documents from the four companies listed on the Jakarta Stock Exchange. Documents collected in the form of financial reporting data, the Balance Sheet, Profit and loss and cash flow statements 1998 - 2005. The financial reports were analyzed using multiple regression analysis. The result using multiple regression analysis obtained by known factors Interest Income (X2), Dividend Income (X3), The Wages (X5), Tax Expenditures (X6) and Interest Expense (X7) collectively as a factor affecting liquidity on the cigarette companies listing on the JSE. This was proved by F test values obtained Fcount of 9993, while Ftable at 5% significance level indicates a value of 3.97 Based on the partial test (t test) only factor Interest Income (X2) Dividend income (X3) and the Expenditure Tax (X6) which significantly affect the company's corporate liquidity. While the salary given (X5) and Interest Expense (X6) did not significantly influence the company's liquidity. Based on the above conclusions, the suggestions can be given to the company are: For the listed companies should consider factors Interest Income, Dividend Income and Tax Expenditures for these factors affect the level of corporate liquidity, where liquidity is an indicator of a company's ability to pay all their short-term financial obligations. This condition will be considered by creditors or potential investors, while for investors or prospective investors if they will invest in the stock exchanges of Jakarta should consider factors that influence the level of corporate liquidity, due to factors - these factors can be used to explain the strengths and weaknesses of financial company through its liquidity ratio. From the results of empirical research, taking into account factors which affect the liquidity or not, can be used as a material consideration for investors to buy or sell shares
This study aims to look at the factors that influence the company's liquidity by using multiple linear regression analysis on the 4 cigarette companies listed on the Jakarta Stock Exchange, namely PT. Gudang Garam, PT. HM Sampoerna, PT. Bentoel and PT. BAT Indonesia. In this study the authors conducted an analysis of the financial statements obtained from the corner of the Jakarta Stock Exchange Muhammadiyah University of Malang. The data used were obtained by taking and collecting documents from the four companies listed on the Jakarta Stock Exchange. Documents collected in the form of financial reporting data, the Balance Sheet, Profit and loss and cash flow statements 1998 - 2005. The financial reports were analyzed using multiple regression analysis. The result using multiple regression analysis obtained by known factors Interest Income (X2), Dividend Income (X3), The Wages (X5), Tax Expenditures (X6) and Interest Expense (X7) collectively as a factor affecting liquidity on the cigarette companies listing on the JSE. This was proved by F test values obtained Fcount of 9993, while Ftable at 5% significance level indicates a value of 3.97 Based on the partial test (t test) only factor Interest Income (X2) Dividend income (X3) and the Expenditure Tax (X6) which significantly affect the company's corporate liquidity. While the salary given (X5) and Interest Expense (X6) did not significantly influence the company's liquidity. Based on the above conclusions, the suggestions can be given to the company are: For the listed companies should consider factors Interest Income, Dividend Income and Tax Expenditures for these factors affect the level of corporate liquidity, where liquidity is an indicator of a company's ability to pay all their short-term financial obligations. This condition will be considered by creditors or potential investors, while for investors or prospective investors if they will invest in the stock exchanges of Jakarta should consider factors that influence the level of corporate liquidity, due to factors - these factors can be used to explain the strengths and weaknesses of financial company through its liquidity ratio. From the results of empirical research, taking into account factors which affect the liquidity or not, can be used as a material consideration for investors to buy or sell shares
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