ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019
| Main Authors: | Saraswati, Hajar Sareh; Universitas Gunadarma, Darmawati, Sri Sapto; Universitas Gunadarma |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Ilmiah Ekonomi dan Kewirausahaan
, 2021
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| Online Access: |
http://ejournal.stienusa.ac.id/index.php/ekowir/article/view/192 http://ejournal.stienusa.ac.id/index.php/ekowir/article/view/192/158 |
Daftar Isi:
- Abstract Performance appraisal is used to determine the level of efficiency and effectiveness of the organization in achieving the goals that have been set. The cash flow statement contains information about the actual cash position in the company's operational activities. Using the cash flow ratio, it can be analyzed how the development of the company's financial performance from year to year. This study aims to analyze the financial performance of the Cement Sub-sector listed on the Indonesia Stock Exchange based on the results of the analysis on the Cash Flow Statement for the 2015-2019 period. The data used in this research is secondary data. Documentation data collection techniques are data retrieval obtained through documents, namely annual report documents. Calculating the ratios used in this study are operating cash flow ratio (AKO), fund flow coverage ratio (CAD), cash flow coverage ratio to interest (CKB), cash coverage ratio to current liabilities (CKHL), capital expenditure ratio (PM). and the ratio of total debt (TH). The results showed that the financial performance of the sub-sector companies was good. All of the high cash flow ratios for the cement sub-sector for the 2015-2019 period were PT. Indocement Tunggal Prakarsa, Tbk, all the results of the calculation of the company's ratio have the highest 4 ratings showing PT. Indocement Tunggal Prakarsa, Tbk. Except PT. Solusi Bangun Indonesia Tbk. shows the ratio tends to decrease. Keywords: Cash Flow Statement, Cash Flow Ratio, Financial Performance