PENGARUH PERPUTARAN PIUTANG TERHADAP TINGKAT LIKUIDITAS PADA PT. INDUSTRI TELEKOMUNIKASI INDONESIA (PERSERO) BANDUNG

Receivable arising from the existence of sale in credit and will return to cash after happened by the redemption. There by receivable turn over give the picture how fast receivable can be converted to become the cash so that company can fulfill the obligation short-range. Pursuant to above mentioned description, hence writer take the title: "The Influence of Receivable Turn Over On Liquidity Level at PT. Indonesia Telecommunications Industry ( Persero) Bandung”.

Intention of this writing skripsit is: ( 1) To know the Receivable Turn Over at PT. Indonesia Telecommunications Industry ( Persero) Bandung, (2)To know Liquidity Level at PT. Indonesia Telecommunications Industry (Persero) Bandung., (3) To know The Influence of Receivable Turnover On Likuidity Level at PT. Indonesia Telecommunications Industry (Persero) Bandung.

Method used in this research is descriptive quantitative.While file analyse by using correlation analysis, regresi, determinasi, test the " t" and using program SPSS 14.0 for Windows.

Pursuant to writer research indicate that there are influence between Receivable Turn Over on Level Liquidity. Level of relation is r = 0,783 with the positive correlation value. Its mean when receivable turnover faster, the liquidity are become faster, so also divertingly. Mount the influence that happened is equal to 61,3 % and the rest of equal to 34,7% influenced by other dissimilar factor.