EFFECT OF GROWTH ASSETS CURRENT LIQUIDITY IN PT TIGA PILAR SEJAHTERA FOOD, TBK PERIOD 2006-2010.

Muhammad Ari n Ari n

Abstract


The company is a modern organization that has
a particular activity in order to achieve the objectives as-
signed to him, in general the company's goal is to earn as
much prot as possible. Therefore, to achieve these goals,
companies need a nancial report that is useful to assist and
provide an accurate picture in decision-making use of the
funds used for the purposes of the company in conducting
its operations Where a tool in decision making is the cal-
culation of current ratio and quick ratio sourced from the
company's nancial statements. Current ratio is a calcu-
lation that compares the current assets divided by current
debts. While the quick ratio is current assets minus inven-
tory calculation is then divided by current debts. Initial
hypothesis of this study is the growth eect on the liquidity
of current assets, while the alternative hypothesis in this
study is the growth of liquid assets does not aect the liq-
uidity. Analysis tools used in this study is a simple linear
regression. Where analysis and assisted with data process-
ing that is SPSS 17 statistical software. The results showed
that the growth eect on the liquidity of current assets at
PT. Tiga Pilar Sejahtera Food, tbk the period 2006-2010.

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