Analisis Pengaruh Likuiditas Terhadap Sumber Dan Penggunaan Modal Kerja Pada PT Indofood Sukses Makmur Tbk Yang Terdaftar Di Bursa Efek Indonesia
Abstrak
This research aims to determine the level of liquidity, an overview of working capital, and sources of working capital at PT Indofood Sukses Makmur Tbk. Method: This type of research is quantitative with descriptive correlations and statistics which include the number, average, highest value, and lowest value. Finding/Results: The results of this research are the position of working capital at PT Indofood Sukses Makmur Tbk from 2011 to 2013 showed the good condition, this can be seen from its development which from year to year experienced an increase namely in 2011 amounted to 13.006.197, in 2012 amounted to 13.217.630 and in 2013 to 13.518.710. From PT Indofood Sukses Makmur Tbk based on the results of liquidity ratio analysis, which is measured by quick ratio can be said to be inefficient in 2013 because the average number of quick ratios is 1,25% and the average number of quick ratios is the largest namely 1,41% in 2012; Current ratio can be said to be inefficient in 2013 because the average number of current ratios is 1,67 and the largest average current ratio is 2,00% in the year 2012.
Keywords: liquidity ratio, quick ratio, current ratio, and working capital
Referensi
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