Abstract:
Research conducted by the author aims to determine the level of cash turnover,
turnover circulation, and turnover receivables to liquidity on coal companies listed on the BEI
for the year 2010 until 2013. This study is a study conducted to determine the effect between
variables. The data collected will be analyzed descriptive statistics, regression analysis and
hypothesis testing. In this study using multiple linear regression with t test, f test, and
coefficient of determination (R2
). Regarding the influence of cash, inventory turnover and
receivable turn over to liquidity at coal mining companies listed on the Stock Exchange in
this study is clearly not subject to simultaneous influence on liquidity