Net working capital is the most important part in operational activities of a company. Net working capital is the primary key in balancing account payable. It can affect the ability of a company in paying debt using quick assets, or called quick ratio, because the balancing of account payable will certainly concern with the quick assets which is a part of net working capital. Therefore, the company should be able in maintaining the minimum rate of net working capital. The purpose of this research is to know about the net working capital and quick ratio. Besides that, this research is conducted to know about how far the effect of net working capital to the quick ratio in PT Ultrajaya Milk Industry & Trading Company Tbk. during the years period of 2002-2006. The sample of this research is the financial statement of PT Ultrajaya Milk Industry & Trading Company Tbk. during the years period of 2002-2006. This research uses descriptive analysis with quantitative approach which include linier regression analysis, correlation pearson analysis, determination coefficient, hypothesis test and uses Statistical Product and Service Solution (SPSS) 12.00 For Windows Application to support manual computation. The analyzed data is taken from the years period of 2002 until 2006. The result of this research shows that the development of net working capital is relatively decreased, because of the degradation of sales rate of the company. Quick ratio is relatively decreased because the company can not pay the short term debt. Pursuant to result of statistic and SPSS 12.00 For Windows so the influence of net working capital with quick ratio have strong and positive relationship. It means if net working capital increase so quick ratio will increase. And if net working capital decrease so quick ratio will decrease.

Net working capital is the most important part in operational activities of a company. Net working capital is the primary key in balancing account payable. It can affect the ability of a company in paying debt using quick assets, or called quick ratio, because the balancing of account payable will certainly concern with the quick assets which is a part of net working capital. Therefore, the company should be able in maintaining the minimum rate of net working capital. The purpose of this research is to know about the net working capital and quick ratio. Besides that, this research is conducted to know about how far the effect of net working capital to the quick ratio in PT Ultrajaya Milk Industry & Trading Company Tbk. during the years period of 2002-2006. The sample of this research is the financial statement of PT Ultrajaya Milk Industry & Trading Company Tbk. during the years period of 2002-2006. This research uses descriptive analysis with quantitative approach which include linier regression analysis, correlation pearson analysis, determination coefficient, hypothesis test and uses Statistical Product and Service Solution (SPSS) 12.00 For Windows Application to support manual computation. The analyzed data is taken from the years period of 2002 until 2006. The result of this research shows that the development of net working capital is relatively decreased, because of the degradation of sales rate of the company. Quick ratio is relatively decreased because the company can not pay the short term debt. Pursuant to result of statistic and SPSS 12.00 For Windows so the influence of net working capital with quick ratio have strong and positive relationship. It means if net working capital increase so quick ratio will increase. And if net working capital decrease so quick ratio will decrease.

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