ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR UNTUK MENILAI KINERJA KEUANGAN (Studi Pada Perusahaan Rokok yang Listing di BEJ)

Azizah, Nur Riska (2007) ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR UNTUK MENILAI KINERJA KEUANGAN (Studi Pada Perusahaan Rokok yang Listing di BEJ). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a descriptive with quantitative approach. This study has two main objectives. First, it aims to assess the financial performance of companies in terms of cash flow statement. Second, to determine the best financial performance of the tobacco companies listing in the Jakarta Stock Exchange in terms of cash flow statement Cash flow ratio analysis is an analysis of receipts and disbursements of cash from operating activities, investing activities and financing. The subject of this research is that tobacco companies listing on the Jakarta Stock Exchange PT. Hanjaya Mandala Sampoerna Tbk, PT. Bentoel International Investama Tbk, PT. Gudang Garam Tbk, and British American Tobacco Indonesia. The company is using the direct method in preparing the Cash Flow report. The analysis used in this study is an analysis of Cash Flow Ratio with twelve ratios include: cash flow adequacy ratio, long-term debt ratio, dividend payout ratio, the closing ratio of debt, depreciation and amortization ratio effect, cash flow to sales ratio, ratio results return on cash flow, net profit ratio of cash from operating revenues, Ratio Reinvestment activities, adequate cash flow ratio, ratio of cash flow perlembar stock, ratio of total sources of funds provided for long-term debt. In general, of the twelve ratios of cash flow used during the four periods of observation in mind the highest value for each ratio as follows: cash flow adequacy ratio of PT. BATI with a ratio of 7.65, the long-term debt ratio PT GGRM with the ratio 0, the dividend payout ratio of PT. BATI -0461 ratio, debt ratio is the closure of PT. GGRM with a ratio of 4724, depreciation and amortization ratio of the influence of PT. BATI -0137 ratio, ratio of cash flow to sales of PT. HMSP 0163 ratio, ratio of cash flow return hasil PT. HMSP with a ratio of 0248, net profit ratio of cash from operating revenues of PT. RMBA with a ratio of 2778, PT Ratio Reinvestment activities. RMBA with a ratio of 11,697, an adequate cash flow ratio of PT. BATI 2085 ratio, ratio of cash flow perlembar shares. RMBA with a ratio of 11,697. PT. HMSP with a ratio of -7.80 The general conclusion obtained is that of the four companies that have the best performance of PT. BATI because it excels in the cash flow adequacy ratio, Dividend Payments, Depreciation and Amortization and Effect of Cash Flow Ratio Adequate.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 05 May 2012 06:50
Last Modified: 05 May 2012 06:50
URI: http://eprints.umm.ac.id/id/eprint/4380

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