eprintid: 6262
rev_number: 8
eprint_status: archive
userid: 45
dir: disk0/00/00/62/62
datestamp: 2023-03-25 01:56:18
lastmod: 2023-03-25 01:56:18
status_changed: 2023-03-25 01:56:18
type: thesis
metadata_visibility: show
creators_name: Rais, Melisa Paulin
creators_name: Sasongko, Hendro
creators_name: Iryani, Lia Dahlia
creators_NPM: 022113310
creators_NPM: 0404106001
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: Rais, Melisa Paulin
contributors_name: Sasongko, Hendro
contributors_name: Iryani, Lia Dahlia
contributors_NIDN: 022113310
contributors_NIDN: 0404106001
corp_creators: Universitas Pakuan
corp_creators: Fakultas Ekonomi dan Bisnis
corp_creators: Program Studi Akuntansi
title: Cash Flow from Operating Activities’s Effect on 
Liquidity at the Telecommunication Companies Listed in Indonesia Stock Exchange during 
The Year of 2013-2015.
ispublished: pub
subjects: 35
subjects: b
divisions: sch_med
full_text_status: public
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.
date: 2017-06-10
date_type: published
pages: 81
institution: Universitas Pakuan
department: Program Studi Akuntansi
thesis_type: Skripsi
thesis_name: Sarjana
citation:   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.   
document_url: http://eprints.unpak.ac.id/6262/1/Skripsi%20Full%20-022113310.pdf