PENGARUH PERUBAHAN ARUS KAS TERHADAP QUICK RATIO PADA KOPERASI KARYAWAN (KOPKAR) PT. SOUTH PACIFIC VISCOSE PURWAKARTA

Quick ratio representing ability of company to pay debt which must

immediately with most current assets of likuid. This research aim to study the

condition of cash flow also quick ratio level and cash flow influence to quick ratio at

KopKar PT. SOUTH PACIFIC VISCOSE PURWAKARTA.

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

using regresi analysis, corelation coefficient, determinasi coefficient and hypothesis

test. Data started from year 2002 up to year 2006.

Result of which is obtained from result of regresi analysis with Y value = -

2,760 + 0,496 , correlation coefficien with result 0,975 , determinasi coefficient with

result 0,950 or 95% and hipothesis test with result 7,59. From the calculation above

obtained that cash flow owning very unidirectional and high or strong relation. This

means cash flow having an effect on significan to quick ratio at KopKar PT. SOUTH

PACIFIC VISCOSE PURWAKARTA.