ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI)

Febriani, Baiq Wahyuni (2008) ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI). Other thesis, University of Muhammadiyah Malang.

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Abstract

Title of this research is “Cash Flow Statement Analysis to Appraise Company’s Performance (Study at Telecommunication Companies Listed in BEI)”. Cash flow statement is in- and out-cash flow occurred during one period. Cash flow statement analysis is a way to know company’s growth. Type of this research is descriptive research. The purpose of this research is to provide any information related to company’s financial position and performance that give some benefit for a number of users. Besides, it has purposes to know company’s performance and can become an information in decision-making process. Data used in this research is financial statements (balance, profit and loss and cash flow statements) obtained from BEI. There are some analysis technique used here. They are analysis and evaluation on sufficiency level of cash flow, efficiency level of company, and profit quality levels. From those three analysis techniques, it is obtained 12 ratios of cash flow: cash flow sufficiency, long-terms debt payment, dividend payment, reinvestment, debt settlement, the impact of depreciation or amortization, cash flow to sales, sales ratios, cash flow return result of assets, net profit to cash from operational activity, reinvestment activity and a sufficient cash flow. The research result shows that the performance of Telecommunication Company listed in BEI is good enough. From those four companies, PT. Excelcomindo Pratama Tbk has the best performance.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 03 May 2012 06:32
Last Modified: 03 May 2012 06:32
URI: http://eprints.umm.ac.id/id/eprint/4110

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