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2.5
Likuiditas
2.5.1
Definisi Likuiditas
Menurut Weygandt, Kimmel, dan Kieso (2010: 668), rasio likuiditas adalah :
“Liquidity ratios measure the short term ability of the company to pay its
maturing obligations and to meet unexpected needs for cash.”
2.5.2
Analisis Likuiditas
Menurut Weygandt, Kimmel, dan Kieso (2010:668) ada 4 jenis rasio
likuiditas antara lain:
Current ratio is a widely used measure for evaluating a company’s
liquidity and short-term debt-paying ability.”
s
liabilitie
current
assets
current
Ratio
Current
“Acid-test ration is a measure of a company’s immediate short-
term liquidity.
s
liabilitie
current
R
A
investment
cash
Ratio
test
acid
/
“Number of days it takes to collect accounts receivable”
)
360
/
(Sales
/
R
A
average
period
Collection
“number of days an average inventory item takes to sell.”
)
360
/
(COGS
inventory
average
inventory
sell
to
Days
 |