Cash Flow from Operating Activities’s Effect on Liquidity at the Telecommunication Companies Listed in Indonesia Stock Exchange during The Year of 2013-2015.

Rais, Melisa Paulin and Sasongko, Hendro and Iryani, Lia Dahlia (2017) Cash Flow from Operating Activities’s Effect on Liquidity at the Telecommunication Companies Listed in Indonesia Stock Exchange during The Year of 2013-2015. Skripsi thesis, Universitas Pakuan.

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Abstract

Melisa Paulin Rais. 022113310. Cash Flow from Operating Activities’s Effect on Liquidity at the Telecommunication Companies Listed in Indonesia Stock Exchange during The Year of 2013-2015. Under the guidance of Hendro Sasongko and Lia Dahlia. 2017. Liquidity and cash flow are very important issues in regarding the growth and survival and sustainability of business and as well as the ability to handle the companies management and make a decision of trade-off between the concerning two source related parties of concern for financial managers. This research aims at examining to reveal the effect of cash flow from operating activities on the liquidity level of telecommunication companies. The data are collected through secondary source, the financial statement containing balance sheets and cash flow report of the telecommunication companies listed in Indonesia Stock Exchange during the year of 2013-2015. By using Purposive Sampling, there are 3 companies are chosen as the research samples. The independent variable is the value of cash flow from operating activities, mean while the dependent one is the liquidity level as measured by quick ratio. The collected data are evaluated using classical assumption test before the hypothesis is assessed through simple linear regression, and t-test. The result of t�test reveals that cash flow from operating activities have significant effect on liquidity with the significance levels of the operating cash flow is amounted 0,015 and by comparing the t�count and t-table it is gained t-count>t-table (3,195>1,89458). The result of this research is operating cash flows have a significant effect on liquidity. Suggestions that the author want to deliver to the company is to increase the value of operating cash flow because it can improve the company's liquidity. For the insvestor, they should analyze financial ratios associated with liquidity. For the next researcher is expected to use a wider object by extending the research period and add existing companies in a sub sector so that the samples obtained will be more accurate. Keywords: Operating Cash Flow; Liquidity; Telecommunication Company.

Item Type: Thesis (Skripsi)
Subjects: Fakultas Ekonomi dan Bisnis > Akuntansi > Akuntansi keuangan
Fakultas Ekonomi dan Bisnis > Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: PERPUSTAKAAN FAKULTAS EKONOMI DAN BISNIS UNPAK
Date Deposited: 25 Mar 2023 01:56
Last Modified: 25 Mar 2023 01:56
URI: http://eprints.unpak.ac.id/id/eprint/6262

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