ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT PENGAMBILAN KEPUTUSAN MANAJEMEN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract
This study aims to determine the financial performance of a company by using an analysis of cash flow statements for companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research uses qualitative and quantitative descriptive research types that aim to describe the conditions that occur in order to see, reveal, and accurately describe the things that are being faced and draw conclusions. The data analysis technique used is the ratio analysis of cash flow statements.
The results of the research from calculating cash flow reports and analyzing cash flow statements show that the effectiveness of PT Berlina Tbk's cash flow performance over a period of 5 years (2016-2020) is less effective. Judging from the calculation of cash flow statements, there are more ratios below number 1 which illustrates that the company unable to fulfill its obligations and commitments. This is because during 2014-2016 PT Berlina Tbk has not presented a cash flow report and conducted an analysis of cash flow reports so that the cash flow performance cannot be known earlier for improvement efforts to be made, especially in increasing the company's cash flow.
Keywords
Full Text:
PDFReferences
Natalina Tiur, 2018, Analisis Laporan Arus Kas Sebagai Alat dalam Pengambilan Keputusan Manajemen Pada PT BPR Prisma Dana Manado
Septa Diana Nabella, 2021, Analisis Laporan Arus Kas Sebagai Alat Untuk Menilai Kinerja Keuangan Perusahaan PT Kimia Farma Tbk
http/: www.idx.co.id
Darsono dan Ashari. 2005.Laporan Keuangan. Yogyakarta : Andi.
Martani, Dwi. dkk. 2012. Akuntansi Keuangan Menengah Berbasis PSAK. Buku 1. Jakarta:Salemba Empat.
Mulyadi. 2007. Sistem Akuntansi, edisi ketiga. Cetakan ketiga. Jakarta : Salemba Empat.
Munawir, Slamet, 2002. Analisa Laporan Keuangan. Yogyakarta: Liberty Yogyakarta.
Rudianto. 2009. Pengantar Akuntansi. Jakarta: Erlangga.
Sekaran, Uma. 2010. Metodologi Penelitian Hukum Bisnis. Edisi I. Jakarta: Salemba Empat. Stice, Stice dan Skousen. 2004. Akuntansi
DOI: http://dx.doi.org/10.53712/aktiva.v7i1.1689
Refbacks
- There are currently no refbacks.
Indexing:
Member Of:
Reference Manager:
Published by Prodi Akuntansi Fakultas Ekonomi Universitas Madura
Jl. Raya Panglegur Km 3,5 Pamekasan
Phone: (0324) 322231
website: http://ejournal.unira.ac.id/index.php/jurnal_aktiva/index
Email: jaa.unira@gmail.com
AKTIVA by Universitas Madura is licensed under a Creative Commons Attribution 4.0 International License.