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)

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)

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