ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR UNTUK MENILAI KINERJA KEUANGAN (Studi pada Perusahaan Plastik yang Terdaftar di BEI)
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Institusion

Universitas Muhammadiyah Malang

Author

Wildan, Mukhammad

Subject

HB Economic Theory 

Datestamp

2015-01-13 07:21:04 

Abstract :
The research purpose is to explain cash flow composition (operation, investment, and funding) in plastic company listed in BEI, and to assess financial performance of plastic company viewed from cash flow report. Analytical tool used is cash-flow ratio classified into three activities, they are operating activity (Free Cash Flow, Cash Flow to Net Income), investment activity (Cash Flow Adequacy, Capital Acquisitions), and funding activity (Current Cash Debt Coverage, Cash Debt Coverage, Cash Times Interest Earned). Analysis result from cash-flow ratio calculation in those three plastic companies shows PT Asiaplast is the first for Cash Flow to Net Income. PT Titan Kimia good in Free Cash Flow, Cash Flow Adequacy, Capital Acquisitions, Cash Debt Coverage, and Cash Times Interest Earned ratio. While PT Berlina lead in Current Cash Debt Coverage ratio.