PENGARUH HUTANG JANGKA PENDEK DAN PERSEDIAAN TERHADAP ARUS KAS OPERASI (Studi Kasus PT. Indomobil Sukses Internasional Tbk)

Yolanda dan Tutut Rusdiyanti

Abstract


PT lndomobil Success International Tbk. (The Company) is the holding company of an integrated automotive business group with several subsidiaries engaged in the leading automotive industry in Indonesia. As a large company that is oriented to Cash Flow Out of Entry Fund flow, PT Indomobil Sukses International Tbk should pay attention to factors influencing Cash Flow Operation. And known in recent years, Current Debt and Supplies PT Indomobil Sukses International Tbk experience fluctuations.

Based on this background, this study aims to determine the effect of Current Debt and Inventory to Cash Flow Operations either partially or simultaneously on PT Indomobil Sukses International Tbk. This research uses quantitative method. The type of data used is secondary data. The population in this study is the Financial Statement and the sample of this study for 8 Years with 32 Period. The sampling technique used is purposive sampling.

The result of the research shows that Current Debt is partially significant to Operating Cash Flow. Inventory partially significant effect on Cash Flow Operation. Simultaneously, Current Debt and Net Inventory have significant effect to Cash Flow Operation with determination coefficient of 76.10%.

 

Keywords : Current Debt, Inventory and Cash Flow Operation

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