PENGARUH MANAJEMEN MODAL KERJA TERHADAP TINGKAT LIKUIDITAS PERUSAHAAN PADA INDUSTRI SEMEN YANG TERDAFTAR DIBURSA EFEK INDONESIA

Abstract

This study aimed to determine the effect of working capital manajemen of
liquidity level on cement companies listed in Indonesia Stockt Exchange.
Independent varibles was used this study is working capital. Working capital was
measured with used working capital turn over, while the dependent variables is
liquidity was measured with used current ratio.
The sample in this study selected based on specific criteria using
purposive sampling metode. Obtained a samples of 3 companies have financial
statement period 2003-20013, so that obtained of 33 observation.
Analysis of the data used in this study is simple regression analysis were
processed with SPSS. From the test simple regression analysis showed that
working capital turn over the have significant negative effect on current ratio.
Keywords: working capital, likuidity, working capital turn over, current ratio.