PENGARUH RASIO AKTIVITAS DAN PERTUMBUHAN PENJUALAN TERHADAP LIKUIDITAS PERUSAHAAN DI SURABAYA

Abstract

This research aims to examine the influence of receivable turnover ratio, activity ratio and sales growth on corporate liquidity through annual financial reports that have been prepared by PT. Isan Selaras Abadi in Surabaya. The variable that been used to measure the company's liquidity is the current ratio. This type of research is case study research. In this research there is no population, because this research is done by focusing on one company that is PT. Isan Selaras Abadi, during the 2003 – 2017 period. The data analysis techniques that been used are multiple linear regression analysis, classical assumption test, model feasibility test and hypothesis test. The results showed that receivable turnover had a significant positive influence on company liquidity, it supports Herry theory which states that the higher the receivable turnover ratio the faster the accounts receivable can be billed so that the accounts receivable can be cashed, while the inventory turnover has a significant positive influenced to the liquidity of the company, this supports Herry's theory that higher the inventory ratio faster the merchandise inventory can be sold so that the funds embedded in the inventory can be cashed. then sales growth positively insignificant to company liquidity.
Keywords: Activity ratio, sales growth, likuidity ratio