PENGARUH LIKUIDITAS DAN ARUS KAS TERHADAPLABA PT ANEKA TAMBANG DI BURSA EFEKINDONESIA
Keywords:
liquidity, cash flow, profitAbstract
The purpose of this research is to know the effect of liquidity and cash flow to earnings at PT Aneka Tambang In Indonesia Stock Exchange. Data collection using qualitative and quantitative methods. This research uses data analysis method, multiple regression, coefficient determination T test and F test. Based on the research that the authors do finally obtained the regression equation Y = (2.016) + 0.229X1-0.720X2. This means that if the value of the liquidity variable and the cash flows of the study are equal to zero, then the level ormagnitude of the profit variable will be (2.016), while angkadeterminasi is btained by 0.401 or 40.1% and the rest59.9% is influenced by other factors which was not investigated in this study. Partially there is no positive and significant influence between liquidity and cash flow to earnings. And simultaneously there is no positive and significant influence between variable liquidity and cash flow to earnings.References
Algifari. 2000.Analisis Regresi. Yogyakarta : BPFE UGM.Brigham, Eugene dan Joel F Houston, 2001. Manajemen Keuangan II.Jakarta:Salemba Empat.Carter K. William 2006. Akuntansi Biaya .Jakarta : Salemba Empat.Dyckman. 2001. Intermediate Accounting. Alih Bahasa Munir Ali, Jilid I, Jakarta: Erlangga.HamonanganReynaldo dan Hasan Sakti Siregar. 2009.Pengaruh Capital Adequacy Ratio, Debt to Equity Ratio, Non Performing Loan, Operating Ratio, dan Loan to Deposit Ratioterhadap Return on Equity (ROE) Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia. USU. Sumatera Utara.Harahap, Sofyan Syafri.2008.Analisis Kritis atas Laporan Keuangan. Jakarta: PTRaja Grafindo Persada.Harahap, Sofyan Safri. 2002.Teori Akuntansi. Jakarta: PT Raja Grafindo Persada.http://www.antam.com/index.php?lang=id.Ikatan Akuntansi Indonesia. 2009. Pernyataan StandarAkuntansi Keuangan (PSAK) No. 2 Tentang Laporan Arus Kas.(Revisi 2009). Jakarta: Salemba Empat.Irham Fahmi SE.M.Si,Analisis kinerja Keuangan, Alfabeta, Jakarta, 2011.Kasmir. 2011. Analisis Laporan Keuangan. Jakarta: Rajagrafindo Persada.Mardiyanto,Handono, 2009. Intisari Manajemen Keuangan. Jakarta : Grasindo.Mulyadi, 2001, Sistem Akuntansi, Edisi Ketiga, Cetakan Ketiga, Jakarta:Penerbit SalembaEmpat. Munawir. 2002.Akuntansi: Keuangan dan Manajemen. Yogyakarta: BPFE. Prastowo Dwi dan Rifka Juliaty. 2008. Analisis Laporan Keuangan: Konsep dan Aplikasi (Edisi Kedua). Yogyakarta: UPP STIM YKPN.Slamet Sugiri dan Bogat Agus Riyono. 2001.Akuntansi PengantarI. Yogyakarta : UPP AMP YKPN.Sofyan S. Harahap. 2002. Teori Akuntansi. Jakarta: PT. Raja Grafindo Persada.Sugiyono, 2009.Metode Penelitian Kuantitatif, Kualitatifdan R&D. Bandung:Alfabeta.Stice, James D, Earl K.Stice, K.FredSkousen. 2009. Akuntansi Keuangan. Edisi Keenambelas. Diterjemahkan oleh Ali Akbar. Jakarta: SalembaEmpat.Subramanyan, K.R. & Wild, John J. 2010.Analisis Laporan Keuangan (Financial Statement Analysis), Edisi 10. Jakarta: Salemba Empat.Suwardjono. 2010. TeoriAkuntansi Perekayasaan Pelaporan Keuangan. Yogyakarta:BPFE.Syakur, Ahmad Syafi’I. Intermediate Accounting dalam Perspektif Lebih Luas. Penerbit Publishep, 2009.
