The purpose of the study to analyze the effect of the rotation of working capital to the liquidity of the manufacturing companies in 2012 . The population in this study are already manufacturing companies go public on the Stock Exchange in 2012 .

In this research study using simple regression , the coefficient of determination and t test .Correlation analysis results showed turnover of working capital liquidity on positive manufacturing company for 0002 and does not have a significant relationship . The positive correlation indicates that the velocity in the direction of working capital liquidity . From the regression equation Y = 2,787 + 0.000x , it can be seen that there is no influence of the liquidity working capital turnover in manufacturing companies in value to the regression is positive, which means that any increase in working capital turnover will result in an increase in current ratio and vice versa . The amount of influence or contribute to the liquidity of working capital turnover is influenced by variants or other factors . Hypothesis testing produces t < of significant figures            ( 0.010 < 0.992 ) mean Ho accepted and Ha is rejected .

s : Turnover Working Capital , Liquidity , Current Ratio