PENGARUH ARUS KAS TERHADAP LIKUIDITAS PERUSAHAAN (Studi pada Perusahaan Perdagangan Eceran yang Terdaftar di BEI)

This study aims to examine the significant effect of cash flow (operating cash flow, investment cash flow and financing cash flow) partially and simultaneously to liquidity (Cash Ratio) in Retail Company. The population in this research are Retail Company listed on Indonesia Stock Exchange. The sampling technique used is purposive sampling. Analyzer used is multiple linear regression analysis. The result of F test simultaneously shows that, operating cash flow, investment cash flow and financing cash flow have significant effect to liquidity. The result of t test partially shows that, cash flow which have significant effect to liquidity are investment cash flow and operating cash flow, change of investment and operating cash flow rate will change liquidity significantly. Meanwhile, operating cash flow and financing cash flow have no significant effect. The most significant variable to liquidity is the investment cash flow