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

Authors

  • Della Maretha
  • Nilma Puspita Sari

Abstract

This research aims to determine the Analysis of inventory and sales on operating cashflows in PT Smart Tbk both simultaneously and partially. The research methods that authors useare 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 inthe year 2011-2018. The type of data used is secondary data. The data analysis method is adescriptive analysis, classical assumption test, multiple linear regression, coherence analysis ofcorrelation, coefesien determination, test F and test T.The result of this study indicate that partially inventory variable have a significant andpositive effect on operating cash flow and sales have a significant and positive effect on operatingcash 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 analysisObtained a correlation value of 0.714, indicating the supply and sales have a relationship that isin relation to the cash flow of operations. Judging from the coefficient of determination indicatesan 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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Published

2021-08-31

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Articles