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PENGARUH PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN PT. ULTRAJAYA MILK INDUSTRY & TRADING COMPANY, TBK.

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ABSTRACT EFFECT OF RECEIVABLES TURNOVER TO THE COMPANY LIQUIDITY IN PT. ULTRAJAYA MILK INDUSTRY & TRADING COMPANY, TBK. By Isachk Easkady Manalu The purpose of this research is to determine how the effect of receivables turnover to the company liquidity in PT. Ultrajaya Milk Industry & Trading Company, Tbk. In this research the author use descriptive method, that is by collecting companies data so that can produce the information needed in analyzing the problem. The author also conducted interviews, coefficient correlation analysis, regression analysis, coefficient determination analysis, and the statistical test using t-test with α = 0.05. Based on the research that has been done, it can be seen that the accounts receivable turnover in PT. Ultrajaya Milk Industry & Trading Company, Tbk. is good, because almost every year passing the average receivables 8.8 times it is on 2008-2012. And then on the company's liquidity of PT. Ultrajaya Milk Industry & Trading Company, Tbk. is good when viewed from a standard company, which is 1:1 in the period 2005-2012 for the standard company, but if it is based on the theory of company liquidity 2:1 can be said quite good, because it is only in 2007, 2009, 2010, 2012 that fulfill standard theory. Based on the statistical results using the formula of the correlation coefficient, the obtained results of correlation r = 0.5241 which indicates that the accounts receivable turnover has a moderate or good enough and positive correlation impact on the company's liquidity. Based on the regression analysis then can be found y = a + bx if Y = 0.4925 + 0.1513 X. With the understanding, the company's liquidity will be worth 0.4925 if company does not have a receivables turnover. If the accounts receivable turnover rose 1% it will increase by 0.1513. Based on the results of significantly test with tcount, then got tcount