PENGARUH ARUS KAS TERHADAP LIKUIDITAS INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009-2013

Abstract

This study aims to examine and analyze the effect of the cash flow for the company's liquidity consumer goods industry listed in Indonesia Stock Exchange (IDX) 2009-2013.  The population in this study is a financial statement that the consumer goods industry companies listed in Indonesia Stock Exchange (IDX) from 2009 -2013. The sampling technique in this research is by using purposive sampeling. While the data analysis techniques used in this study is multiple regression analysis. The research proves that: Cash flows from operating activities a significant positive effect on liquidity. Cash flows from investing activities not significant negative effect on liquidity. Cash flows from financing activities is not significant negative effect on liquidity.

Keywords: Operating Cash Flow, Investment Cash Flow, Cash Flow Funding and Liquidity