UMM Institutional Repository


Yukhosidah, Tri Fitri (2011) ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR UNTUK MENILAI KINERJA KEUANGAN (Studi pada Perusahaan Semen yang Listing di BEI). Other thesis, University of Muhammadiyah Malang.

Full text not available from this repository.


An analysis on cash flow is used as one of the way in measuring financial performance to evaluate financial in its strength and its weaknesses, financial management, investment policy, cash sources efficiency, cash supply and liquidity level. Thus, it can help in improving performance in managing and controlling cash that finally can increase its efficiency and effectiveness. This study is used to know how is the use of analysis on cash flow ratio in comparing ability or performance a company with other same kind company year by year in order to know its strength and weaknesses in each company. In this study, the researcher uses secondary data in the form of annually financial report during 4 years from 2006 up to 2009. The financial report belongs to cement industry listed in Bursa Efek Indonesia (BEI). There are three cement industry that is listed as the issuers in BEI; they are PT Indocement Tunggal Prakarsa Tbk, PT Holcim Indonesia Tbk and PT Semen Gresik(Persero) Tbk. The result of this study shows the comparison of ability or performance of the company after it is reviewed from the change occurs in each financial report accounts. From this comparison, it can be determined which is better and more stable company than others also can be used to predict the company performance in the future. Wholly, it can be concluded that the best performance is owned by PT Semen Gresik (Persero) Tbk. The result of this study is expected can help the investors too in having review before investment because there is any change on value ratio in every year.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 09 Jan 2015 02:24
Last Modified: 09 Jan 2015 02:24

Actions (login required)

View Item View Item
UMM Official

© 2008 UMM Library. All Rights Reserved.
Jl. Raya Tlogomas No 246 Malang East Java Indonesia - Phone +62341464318 ext. 150, 151 - Fax +62341464101
E-Mail : infopus[at] - Website : - Online Catalog : - Repository :

Web Analytics

UMM Institutional Repository is powered by :
EPrints Logo