ANALYSIS OF THE EFFECT OF LIQUID EQUIPMENT AND CURRENT DEBT ON CASH RATIO AT PT. BPR BUANA ARTA MULIA IN 2018-2020

Abstract

This research started with the researcher's desire to provide information. A cash ratio that is too high is not good for the health of a bank because there are a lot of funds stored in a bank and cannot be used as productive savings, for example, it can be deposited in another bank where it will earn interest and will increase a bank's profit. If the cash ratio has a low ratio, it is also not good for the health of a bank because with the limited funds they have, if one day the customer wants to withdraw their funds in the form of savings or deposits, the BPR cannot return the funds. Cash ratio (Y) has indicators in the form of liquid assets (X1) and current liabilities (X2) using secondary data. The researcher obtained the data to conduct the research because the researcher is an employee of the BPR. This study uses the SmartPLS application version 3.3.9. To conduct this research, researchers conducted a sample of 36 financial reports from 2018 to 2020. With a population of three years. This research resulted in the variable X1 to Y having a value of 4.167, X2 to Y having a value of 2.210, X1 to X2 having a value of 26.235 and X1 to Y through X2 having a value of 2.029. From the results of this study it can be concluded that all variables have a significant level between one another.