Abstract Pengaruh Perputaran Modal Kerja Terhadap Tingkat Likuiditas Pada Perusahaan Makanan dan Minuman Yang Tercatat di Bursa Efek Indonesia

ABSTRAK
PENGARUH PERPUTARAN MODAL KERJA TERHADAP TINGKAT
LIKUIDITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG
TERCATAT DI BURSA EFEK INDONESIA
Tujuan penelitian adalah untuk mengetahui pengaruh perputaran modal
kerja terhadap tingkat likuiditas pada perusahaan makanan dan dan minuman
yang tercatat di Bursa Efek Indonesia (BEI) tahun 2011 - 2013.
Jenis penelitian adalah asosiatif kausal. Populasi penenlitan berjumlah 18
perusahaan. Pengambilan sampel berdasarkan purposive sampling, dengan
demikian sampel diperoleh sebanyak 30 perusahaan, dengan observasi sejumlah
14 data dianalisis dengan menggunakan regresi linier sederhana.
Hasil penelitian menunjukkan bahwa koefisien regresi variabel working
capital turnover adalah 22,917, yang berarti setiap peningkatan working capital
turnover sebesar 1 kali akan meningkatkan current ratio sebesar 22,917 %.
Working capital turnover berpengaruh signifikan terhadap current ratio dimana t
hitung sebesar 5,112 > t tabel 5 % 1,684. Koefisien determinasi (R Square) 0,395,
artinya diperoleh sebesar 39,50 % dari perubahan current ratio pada perusahaan
makanan dan minuman yang tercatat di Bursa Efek Indonesia dapat dijelaskan
oleh perubahan variabel working capital turnover, sedangkan sisanya 60,50 %
dijelaskan oleh variabel lain yang tidak dimasukkan sebagai variabel dalam
penelitian.

Kata Kunci: Working Capital Turnover, Current Ratio

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ABSTRACT
WORKING CAPITAL TURNOVER EFFECT ON THE LEVEL OF
LIQUIDITY IN THE FOOD AND BEVERAGE REGISTERED IN
INDONESIA STOCK EXCHANGE
The research objective was to determine the effect of rotation of working
capital to the level of liquidity in the company and the food and drinks that are
listed on the Indonesia Stock Exchange (BEI) in 2011-2013.
This type of research is associative causal. Penenlitan population amounted to 18
companies. The sampling based on purposive sampling, sample thus obtained as
many as 30 companies, with observation number 14, the data were analyzed using
simple linear regression.
The results showed that the regression coefficient of variable working
capital turnover was 22.917, which means that any increase in working capital
turnover amounted to 1 times the current ratio would increase by 22.917%.
Working capital turnover significantly influence the current ratio which amounted
to 5.112 t count> t table 1.684 5%. The coefficient of determination (R Square)

0.395, meaning obtained by 39.50% of the current ratio changes in food and
beverage companies listed in Indonesia Stock Exchange can be explained by
changes in working capital turnover variable, while the remaining 60.50% is
explained by other variables not included as a variable in research.
Keywords: Working Capital Turnover, the Current Ratio

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