ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA DAN TINGKAT LIKUIDITAS PERUSAHAAN: STUDI BANDING PADA PERUSAHAAN PRODUSEN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

CHRIS ADHIATMA, TEUKU (2012) ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA DAN TINGKAT LIKUIDITAS PERUSAHAAN: STUDI BANDING PADA PERUSAHAAN PRODUSEN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA. D3 thesis, Universitas Negeri Jakarta.

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Abstract

This scientific work has a purpose to determine the sources and uses of working capital and liquidity levels in the cement manufacturers companies listed on the Bursa Efek Indonesia. The method used is descriptive analysis using secondary data obtained from Bursa Efek Indonesia and the company’s official website and any other literatures. From the result of the writing can be seen that a good working capital is from internal company as net profit that the company earned and the uses of working capital should be a major devidend payment and payment of company debts. In addition it can also be shown an increase in working capital must be balanced between current assets and current liabilities in order not to affect a decreased level of liquidity due to an increase in the company’s current liabilities greater than the rise in current assets. Keywords: Working Capital, Liquisity, Current Assets, Current Liabilities

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