ANALISIS PENYUSUAN AKTIVA TETAP DAN PENJUALAN AKTIVA TETAP TERHADAP ARUS KAS

Authors

  • Bambang Bernanthos
  • Vera Vera

Abstract

This research was conducted at PT. Astra Internasional, Tbk, The purpose of this study wasto determine the effect of Depreciation of Fixed Assets and Sales of Fixed Assets on Cash Flow in2008 - 2015 both partially and simultaneously.The data used in this study are secondary data collected from the results of the publicationof Financial Statements at PT. Astra Internasional, Tbk. The research method used is descriptivemethod with a quantitative approach. The population used in this study is the quarterly financialstatements consisting of Cash Flow Reports, Balance Sheet Reports and Notes to FinancialStatements at PT. Astra Internasional, Tbk in 2008 - 2015.The sample selection is done using a purposive sampling method with a total sample of 32samples processed from annual financial statements for 8 years. The statistical method used ismultiple linear regression analysis using the program Eviews 8. Hypothesis testing is done usingthe F test and t test with a significance of α = 0.05.The results of this study indicate that jointly (simultaneously) Depreciation of Fixed Assetsand Sales of Fixed Assets contribute and have a significant influence on Cash Flow at PT. AstraInternasional, Tbk 86% with an adjusted R2 value of 0.86. Partially Depreciation of Fixed Assetscontributes and has a significant influence on Cash Flow at PT. Astra Internasional, Tbk andPartially Sales of Fixed Assets also contribute and have a significant influence on Cash Flow onPT Astra Internasional, Tbk.Keywords: Depreciation of Fixed Assets, Sale of Fixed Assets, Cash Flow

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Published

2022-09-02

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