ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA UNTUK MENJAGA LIKUIDITAS PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA
| Main Author: | Anggraini, Dian |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2010
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/1739/1/ANALISIS_SUMBER_DAN_PENGGUNAAN_MODAL_KERJA_UNTUK_MENJAGA_LIKUIDITAS_PERUSAHAAN_ROKOK_YANG_TERDAFTAR_DI_BURSA_EFEK_INDONESIA.pdf http://eprints.umm.ac.id/1739/ |
Daftar Isi:
- In this research, the title was Analysis of source and work capital usage of cigarette company listed in Indonesia Stock Exchange. The research was descriptive research describing financial condition development of the company after work capital calculation. The research aimed to find out whether source and usage of work capital in go public cigarette company has been efficient and also to find out the liquidity level. Work capital in this research was measured by using qualitative calculation ratio and liquidity ratio. The research used four cigarette companies listed in Indonesia stock Exchange. Data source used in this research was secondary data, found from financial report published in Indonesia Stock Exchange consisted of balance, profit loss report and equity change report. From the research and discussion, the writer saw that work capital processing and liquidity of PT British American Tobacco Indonesia Tbk (PT BAT) was low, seen from the decreasing at each period. PT Bentoel International Investama Tbk had better work capital processing and liquidity level than PT. BAT, where period 2005-2006 had decreasing, period 2006-2007 increased, and period 2007-2008 had another decreasing. For PT H.M. Sampoerna Tbk there was different work capital and liquidity level compared with PT Bentoel Tbk where there was increasing at period 2005-2006 and period 2006-2007, but there was decreasing in 2007-2008. while for PT Gudang Garam Tbk, the writer thought it had the best work capital process and liquidity level than the other companies, seen from the significant increasing of work capital each period. According to the research and discussion, the writer concluded that work capital change which was increasing and increased the company liquidity and in opposite, decreasing work capital would made the company liquidity lower.