JURIMEA - Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi - Vol. 2 Issue. 1 (2022)

PENGARUH PERPUTARAN KAS TERHADAP LIKUIDITAS SEKTOR KEUANGAN PADA PT BANK CENTRAL ASIA, Tbk.

Iis Dewi Herawati, Herlina,

Abstract

This scientific research is intended to analyze and determine the effect of cash flow turnover on liquidity in a company engaged in banking, in this case at Bank Central Asia, Tbk. As is known, that positive cash flow can affect the level of company liquidity.
On this matter, a research was conducted that aims to analyze the significance of the effect of cash turnover on the company's liquidity with various methods. The methods include X-Y Correlation Test and Regression Parameter Test.
In the X-Y Correlation Test, the R number of 0.639 explains the strong relationship between Cash Turnover (X) and Liquidity (Y) (above 0.05). The number of R square / determinant coefficient is 0.408. This means that 40.83% of the variation of Liquidity (Y) can be explained by variations of Cash Turnover (X) while the rest (100% - 40.83% = 59.17%).