PENGARUH ARUS KAS TERHADAP LIKUIDITAS INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2011

Abstract

Reducing the inflation rate after the global financial crisis and declining interest rates are
expected to improve the liquidity of companies, especially consumer goods industry with good
cash flow management. This study aims to determine whether the cash flow effect on liquidity.
This research uses descriptive quantitative method with cash flows from operating, investing and
financing activities as an independent variable and liquidity as the dependent variable. Data is a
secondary data from financial statements of consumer goods industry in Indonesian Stock
Exchange. The results showed cash flow effect on liquidity and investing cash flows have a
negative impact on liquidity of the consumer goods industry.
Keywords : cash flow, liquidity