Analisis Pengaruh Arus Kas Operasi Terhadap Penjualan Pada PT. Borwita Citra Prima Cabang Bima
DOI:
https://doi.org/10.30595/medek.v21i1.11781Keywords:
Arus Kas Operasi, PenjualanAbstract
This study aims to determine the effect of operating cash flow on sales at PT. Borwita Citra Prima Branch of Bima from 2015 to 2019. The type of data used is internal primary data in the form of financial report data at PT. Borwita Citra Prima. The sampling technique used purposive sampling for 5 years from 2015 to 2019. The data analysis technique used was simple linear regression, correlation coefficient, coefficient of determination and hypothesis testing (2-party t test ). The results of this study indicate that operating cash flow has no significant effect on sales, because the t value is smaller than the table t table (1.494 <3.182) with a significant value of 0.232 at PT. Borwita Citra Prima, Bima Branch. The magnitude of the effect of operating cash flow on sales is 42.7% and 57.3% is a component outside of research.
References
Frank, F. J. (2011). Manajemen Investasi Edisi 2. Salemba Empat.
Hendro Sasonko dan Dewi Apriani. (2011). Analisis Pengaruh Arus Kas Terhadap Profitabilitas Pada PT
Mayora Indah Tbk. E-ISSN 250.
Kasmir. (2012). Analisis Laporan Keuangan. Jakarta. PT. Raja Grafindo Persada.
Munawar , Aang, B. (2013). Pengaruh Arus Kas Operasi Terhadap Peningkatan Kemampuan Laba dan Pertumbuhan Laba Perusahaan. JIMKES, Vol. 1 No. No.1:806-817
Munawir. (2002). Analisa Laporan Keuangan. Salemba Empat.
Pandu Triatmojo dan Kirmizi dan Al Azhar L. (2016). Pengaruh Laba Bersih, Arus Kas Operasi dan Pertumbuhan Penjualan terhadap Kebijakan Deviden pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013. Vol. 3 No.(JOM Fekon).
Sugiyono. (2011). Metode Penelitian Administrasi. Alfabeta.
Sunyoto, D. (2013). Metodologi Penelitian Akuntansi. Edisi Pertama. Refika Aditama.
Wehantouw B. Andre, T. J. J. (2015). Analisis Laporan Arus Kas Operasi, Investasi Dan Pendanaan Pada PT. Gudang Garam Tbk. Jurnal EMBA, Vol. 3. No.1:806-817.
