The Effect Of Cash Flows On The Level Of Liquidity Of PT XL Axiata Tbk

Nardi Sunardi, Olivia Handayani

Abstract


This study aims to determine how much influence cash flow has on the level of liquidity. And the company which is the object of this research is PT. XL Axiata Tbk.

The research method used is descriptive associative with a quantitative approach, namely to discuss the problems faced by the company from a financial perspective. The data analysis used is quantitative data, namely numerical data. The sample used in this research is in the form of financial statements, cash flow reports at PT. XL Axiata Tbk from 2011 to 2017. To find out whether there is a relationship between cash flow and the level of liquidity at PT. XL Axiata Tbk is used with simple linear regression analysis, correlation coefficient analysis, coefficient of determination, and hypothesis testing.

There is a significant influence on cash flow with the level of liquidity. This can be seen from the simple linear regression equation namely, Y = 0.412 + 6.443X, which means that the change in Y goes both ways with the change in X. So it can be concluded that cash flow has a positive effect on the level of liquidity. And from the value of the correlation coefficient found of 0.774 so that it can be said to be strong between cash flow and the level of liquidity of PT. XL Axiata Tbk. The coefficient of determination of cash flow has a positive effect on the level of liquidity by 59.9%, while the remaining 40.1% is influenced by other variables unknown to the researcher. The value of tcount> t table, or (2,733> 2,570) means that there is a significant influence between cash flow on the level of liquidity at PT. XL Axiata Tbk.

 Keywords: Cash Flow, Liquidity


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