摘要：Keywords: Inventory turnover, firms’ size, debt ratio, liquidity.ABSTRACTThe Objective of this research is to know the influence inventory turnover, firms size, and debtratio to the liquidity of automotive and component companies that listed in BEI since 2005 up to2008. Variable that used in this research are inventory turnover, firms size and debt ratio asindependent variable and liquidity measured with current ratio and quick ratio as dependentvariable.This research is in automotive and component companies that listed in BEI. The amount ofsample that used in this research are 16 companies. Sampling method that used in this research ispurposive judgments sampling. Hypothesis is testing by linear regression analysis.The result of this research shows that inventory turnover does not significantly influence thecompany’s liquidity in automotive and component companies. Debt ratio and firms size ispartially negative and significant effect on the liquidity in the automotive and componentcompanies that listed in BEI. Simultanly inventory turnover, firm’s size and debt ratio significantinfluence corporate liquidity in automotive and component companies that listed in BEI.
