PENERAPAN ANALISIS KINERJA KEUANGANBERBASIS ARUS KAS PERUSAHAAN MAKANANDAN MINUMAN YANG TERDAFTAR DIBURSA EFEK INDONESIA

Elin Kumala , Sari (2010) PENERAPAN ANALISIS KINERJA KEUANGANBERBASIS ARUS KAS PERUSAHAAN MAKANANDAN MINUMAN YANG TERDAFTAR DIBURSA EFEK INDONESIA. Other thesis, University of Muhammadiyah Malang.

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PENERAPAN_ANALISIS_KINERJA_KEUANGANBERBASIS_ARUS_KAS_PERUSAHAAN_MAKANANDAN_MINUMAN_YANG_TERDAFTAR_DIBURSA_EFEK_INDONESIA.pdf

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Abstract

Food and beverage could not be separated from human life since it was the main needs of human. Food and beverage industry have promising prospect compared with another creative industry. When crisis, this industry dropped far but it stood again. Food and beverage listed in Indonesia Stock Exchange each year always get selling increase and net profit. The increasing of selling and net profit indicated cashflow of the company. High cashflow indicated that food and beverage companies financial performance in good condition. Performance described the achievement of company management in processing and making decision related with company’s operational. Financial performance based on cashflow would give description about companies performance in processing their cashflow. Financial performance could be seen from four perspective. They were liquidity, solvability, capital and investment, also cashflow return. The four perspectives would help the company management in evaluating their performance, also helped the investors to see the ability of company in making cashflow. The population in this research were 19 companies. Sampling technique was purposive sampling, so that there were six companies chosen as samples in this research. The six companies, from data analysis done had good financial performance based on cashflow, fit with measurement unit used or time series. The company with good financial performance described that the company had high ability in making cashflow from operational activity used to pay short term debt and long term debt, increasing the company asset, also had high ability in returning deviden to investors or stockholders. Key words : Financial Performance, Cashflow, Food and Beverage Company

Item Type: Thesis (Other)
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Economic > Department of Management
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 12 Apr 2012 03:54
Last Modified: 12 Apr 2012 03:54
URI: http://eprints.umm.ac.id/id/eprint/2100

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