Pengaruh Hutang Jangka Pendek terhadap Arus Kas Operasi pada PT. Industri Telekomunikasi Indonesia (Persero) Tahun 2017-2021
DOI:
https://doi.org/10.30651/jms.v8i1.18136Abstract
Abstrak
Pencapaian laba yang tinggi dalam suatu perusahaan mendeskripsikan bahwa perusahaan tersebut dapat berjalan dengan baik. Namun demikian, masih banyak faktor-faktor lain yang tidak kalah penting menjadi gambaran dalam menilai tingkat efisiensi perusahaan, antara lain dapat dilihat dari laporan hutang jangka pendek dan laporan arus kas operasi. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh hutang jangka pendek (X) terhadap arus kas operasi (Y) pada PT. Industri Telekomunikasi Indonesia (Persero). Metode analisis data yang digunakan adalah uji deskriptif data, uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan mengumpulkan laporan keuangan perbulan yang sudah di interpolasi menggunakan software eviews 9 pada PT. Industri Telekomunikasi Indonesia (Persero) berupa laporan posisi keuangan dan laporan arus kas operasi Januari 2017 – Desember 2021. Sampel yang digunakan dalam penelitian ini adalah 60 sampel. Teknik pengambilan sampel yang digunakan berdasarkan sampel jenuh. Hasil uji t menunjukkan t hitung hutang jangka pendek 4,068657 dengan nilai probability < 0,05. Hal ini menunjukkan bahwa hutang jangka pendek berpengaruh signifikan terhadap arus kas operasi.
Kata Kunci: hutang jangka pendek, arus kas operasi
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