PENGARUH MODAL KERJA BERSIH TERHADAP RASIO LANCAR PADA PT. PUPUK KUJANG CIKAMPEK

Arthur at al (2000:3) haves a notion that net working capital is difference between current assetses and current liabilities. While current ratio according to Bambang Riyanto (2000:26), be comparison between current assetses with current liabilities. Current assets usually is consisted of cash, securities, receivables, and inventory while current liabilities consisted of trade debt, Letter of Credit debt, tax payable and obligation which still must be paid.