PENGARUH PENGELOLAAN PIUTANG, PENGENDALIAN PIUTANG, DAN ARUS KAS TERHADAP LIKUIDITAS (STUDI DI PT KIMIA FARMA DIAGNOSTIKA)

The research aims at examining the impact of the debt management, debt control, and cash flow on the liquidity in PT Kimia Farma Diagnsotika. The research used the quantitative method with the analysis of the data collected from the company's financial statements. The research result indicates that the lending management variable has the significant impact on the liquidity of PT Kimia Farma Diagnsotika. The results of statistical t tests indicate + count value 43,017 >table 4,302 and the significance value of 0,015 <0,05. The lending control variable also has the significant influence on the liquidity, proved by the t counted value of 30,557 > t Table 4,302, and the significant value of 0.021 < 0.05. Moreover, the cash flow variable significantly affects the liquidity with t counting value of 31,470t, table 4, 302 and signifying value of 0,020 <0.05. It can be concluded of this study is that the management and control of debt, as well as cash flow, play the important role in improving the liquidity of PT Kimia Farma Diagnsotika. Key words: Receivables Management, Receivables Control, Cash Flow, Liquidity, PT Kimia Farma Diagnostika