Pengaruh Arus Kas Terhadap Likuiditas Pada Perusahaan Umum Daerah Air Minum Gapura Tirta Rahayu Purwakarta
DOI:
https://doi.org/10.54010/wnesrd.v5i1.32Keywords:
Cash Flow, LiquidityAbstract
This study aims to analyze the effect of cash flow on liquidity at the Regional Public Drinking Water Company Gapura Tirta Rahayu Purwakarta Regency. This study uses quantitative methods and has two variables consisting of cash flow and liquidity. The data source in this study was obtained from documentation data in the form of financial reports obtained from the company. The population of this study is the audited annual financial statements from 2015-2022. The research sample used is the cash flow statement and the audited balance sheet and liquidity ratio with the level of measurement using the current ratio. The analysis method used is the classic assumption test, simple linear regression and t test. The research findings show that cash flow has a positive and significant effect on liquidity. Based on simple linear regression analysis, the coefficient of determination is 67.90%. Based on the results of the t test obtained a value of 3.888 the value is greater than the value of t table which is equal to 1.894 (t count = 3.888> t table = 1.894) then the effect of cash flow on liquidity is significant. The result of significance is 0.012, the value is smaller than 0.05 (sig value = 0.012 < 0.05) then the effect of cash flow on liquidity is significant.
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