THE EFFECT OF TRADE RECEIVABLES ON THE LIQUIDITY OF THE COMPANY PT. GRAHA TUMARIMA, CITY OF SUKABUMI

Endang Naryono

No dj6hg, OSF Preprints from Center for Open Science

Abstract: This study examines the influence of receivables on liquidity at PT. Graha Tumarima. Sukabumi City for 5 years, with a sampling technique using a purposive sample in the form of financial statement data from 2010 to 2014 using a table of trade receivables and company liquidity. In this study, researchers refer to the theory of Bambang Riyanto (2008: 94) as the connecting theory of the title. This study aims to determine whether there is a relationship and influence between receivables and liquidity at PT. Graha Tumarima. The research design uses the method of exposing the facto, the method of data collection aims to test the hypothesis by using correlation analysis, determination, regression and hypothesis testing with t-test. The results of this study show the influence of receivables on liquidity is shown by the value of r = 0.888, meaning that receivables have a very strong relationship to liquidity. The nature of the relationship is positive, meaning that if the value of cooperative credit is higher the liquidity will be higher. Conversely, if the value of receivables decreases, liquidity will decrease. The magnitude of the influence of receivables on liquidity is shown by the value of R Square / Determination Coefficient of 0.789 or 78.9% thus the receivables have an effect of 78.9% on cooperative liquidity. Hypothesis testing uses the t test, that t arithmetic = 3.347 while t table = 3.182 means t arithmetic> t table. Means that Ho is rejected and Ha is accepted. There is an influence between the receivables on liquidity at PT. Graha Tumarima, Sukabumi City

Date: 2018-08-07
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:dj6hg

DOI: 10.31219/osf.io/dj6hg

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