PENGARUH ARUS KAS TERHADAP RASIO CEPAT (QUICK RATIO) PADA PT. KERETA API (PERSERO) BANDUNG

Liquidity hld the main key in the effort to maintaining a company to survive. One of

the element or part of Liquidity is Quick (Acid-test) Ratio. Quick (Acid-test) Ratio

representing ability of company to pay debt which must immediately with most

current asset of liquid. This research aim to study the condition of Cash Flow also

Quick (Acid-test) Ratio level and the influence Cash Flow to Quick (Acid-test) Ratio

at PT. Kereta Api (Persero) Bandung.

Method which is used in this research is quantitative method, for example by using

regresion analysis, correlation coefficient, determination coefficient and hypothesis

test. Data start from Year 2000 up to year 2005.

Result of which is obtained from result of regresi analysis, correlation coefficient,

determination coefficient and hypothesis test obtained that cash flow owning very

unidirectional and high or strong relation. This means Cash Flow having an effect on

significant to Quick (Acid-test) Ratio at PT. Kereta Api (Persero) Bandung.

Here in after from result of research of refers to that are positive relation link which

enough significant between Cash Flow to Quick (Acid-Test) Ratio, that is the

correlation coefficient ( r ) equal to 0,880. While contribution of Cash Flow to Quick

(Acid-Test) Ratio equal to 77,43 % (Kd = 77,43 %). Hypothesis test (t-Test) refer to

that t calculate > t of is table of where a = 0,05 with dk = n 2 = 3 namely (3,209 >

3,1825) the mentioned of refered that analysis of Cash Flow a part Quick (Acid-Test)

Ratio)