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PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP LIKUIDITAS PADA SUB SEKTOR SEMEN DI BEI PADA TAHUN 2012-2016

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ABSTRACT INFLUENCE OF ROTATION OF A RECEIVABLE AND WORKING CAPITAL TURNOVER AGAINST THE CEMENT SUB SECTOR ON LIQUIDITY IN THE IDX IN 2012-2016 Written by : Debora Pardosi NIM: 1432062 This research aimed to determine the turnover of receivables, working capital turnover and liquidity and to determine the effect of receivables turnover and working capital turnover on liquidity in the cement sector partially and simultaneously from 2012-2016. In this study the researcher used the statistical method of data obtained through the actual situation, analyzed, then concluded. Data analysis used is correlation coefficient analysis, coefficient of determination, classical assumption test, significant test (f test and t test) at α = 0,05, simple and multiple linear regression analysis. Population used in this research is financial report of cement sector company period 2012-2016. The result of analysis from this research is simultant turnover of receivables and working capital turns have significant influence to liquidity. With a significant value of 0.0043 <0.05. while the partial analysis shows that there is a significant relationship between the turnover of receivables to liquidity with a significant value of 0.011 <0.05 and no significant effect anatara turnover working capital against liquidity with a significant value of 0.924> 0.05. Keyword: Account Receivable Turnover, Working Capital Turnover, Liquidity