Analisis Persediaan dan Penjualan Terhadap Arus Kas Operasi Pada PT. Smart, Tbk

Della Maretha, Nilma Puspita Sari


This research aims to determine the Analysis of inventory and sales on operating cash
flows in PT Smart Tbk both simultaneously and partially. The research methods that authors use
are quantitative and correlation. The population in this research is the financial statement of PT.
Smart TBK. The samples used in this research are the financial statements of PT. Smart TBK in
the year 2011-2018. The type of data used is secondary data. The data analysis method is a
descriptive analysis, classical assumption test, multiple linear regression, coherence analysis of
correlation, coefesien determination, test F and test T.
The result of this study indicate that partially inventory variable have a significant and
positive effect on operating cash flow and sales have a significant and positive effect on operating
cash flow. Simultaneously the inventory and sales variable affect the operating cash flow.
Regression equation is Y = 2136858,203 + 0,548 X1 + 0,323 + E. The results of the data analysis
Obtained a correlation value of 0.714, indicating the supply and sales have a relationship that is
in relation to the cash flow of operations. Judging from the coefficient of determination indicates
an influence of 51% variable X1 (inventory) and X2 (sales) against Y (operating cash flow).
Keywords: inventory (X1), Sales (X2), operating cash flow (Y)

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