ANALISIS RASIO PERPUTARAN PIUTANG, PERSEDIAAN DAN ARUS KAS TERHADAP MODAL KERJA PADA PT. EPIROC SOUTHERN ASIA PERIODE TAHUN 2017-2019

Sri Iswati, Komang Mario Sena Putra

Abstract


This research analyzes the increase and decrease in the working capital turnover ratio by analyzing the receivable turnover ratio, inventory turnover ratio, and cash turnover ratio at PT. Epiroc, Southern Asia. The research uses a quantitative method through a descriptive approach with a sample of secondary data from the company's in-house financial reports from 2017 to 2019. The sample consisted of 36 reports using the 12-month financial reporting period measurement method. Sample data is processed and calculated using financial ratios and tested with multiple linear regression analysis up to the hypothesis testing stage. The results of this study conclude that working capital is significantly influenced only by accounts receivable and inventory turnover and is not influenced by cash turnover.

Penelitian ini menganalisa kenaikan dan penuruan rasio perputaran modal kerja melalui analisis rasio perputaran piutang (receivable turnover ratio), perputaran persediaan (inventory turnover ratio) dan perputaran kas (cash turnover ratio) pada PT Epiroc Southern Asia. Penelitian menggunakan meteode kuantitatif melalui pendekatan deskriptif dengan sampel data sekunder berupa laporan keuangan in-house perusahaan selama periode 2017 sampai 2019. Jumlah sampel sebanyak 36 laporan menggunakan metode pengukuran 12 bulan periode laporan keuangan. Sampel data diolah dan dihitung dengan rasio keuangan serta diuji dengan analisis regresi linier berganda sampai uji tes hipotesis. Hasil penelitian ini menyimpulkan bahwa modal kerja secara signifikan hanya dipengaruhi oleh perputaran piutang dan perputaran persediaan, dan  tidak dipengaruhi oleh perputaran kas.


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DOI: https://doi.org/10.56486/remittance.vol5no2.671

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