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PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP LIKUIDITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR KOSMETIK YANG TERDAFTAR DI BEI TAHUN 2010-2015

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ABSTRACT EFFECT ACCOUNT RECEIVABLE TURNOVER AND WORKING CAPITAL TURNOVER TO LIQUIDITY ON THE MANUFACTURING SECTOR COSMETICS LISTED IN BEI YEARS 2010-2015 Written by: Diva Benita Shan Butarbutar NIM: 1332155 This research was purpose to determine account receivable turnover, work capital turnover, and liquidity and to determine the influence of account receivable turnover and working capital turnover to liquidity in sector cosmetics partialy and simultaneous in 2010-2015. The method used in this research was descriptive method of the data obtained through the actual situation, analyzed, and then concluded. The analysis method used coefficient correlation, coefficient of determination, assumption classic testing, significant test (F test and T test) at α = 0.05, simple and multiple linear regression analysis. The population used in this research were financial report manufacturing sector cosmetics with a sample financial report manufacturing sector cosmetics years 2010-2015 the sampling method used purposive sampling method. The result of F test analysis showed that account receivable turnover and working capital turnover was not influenced simultaneously by liquidity with a value was significant as big 0.219 > 0.05. Meanwhile on partial analysis showed that there was no significant influence between account receivable turnover to liquidity, and was significant as big 0.106 > 0.05 and there was no significant influence between working capital turnover to liquidity, and was significant as big 0.109 > 0.05. Keywords : Account Receivable Turnover, Working Capital Turnover, Liquidity,Current ratio