OPTIMALISASI PENGGUNAAN KAS TERHADAP TINGKAT LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG GO PUBLIK DI BURSA EFEK JAKARTA

CHIRISTINE, CHIRISTINE (2007) OPTIMALISASI PENGGUNAAN KAS TERHADAP TINGKAT LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG GO PUBLIK DI BURSA EFEK JAKARTA. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research entitles "Optimaling Usage of Cash to the Level of Liquidity, Solvability and Profitability At A Company of Food and Beverage Which Is Go Public In Jakarta Stock Exchange". Intention of this research is to know usage of cash at company of food and beverage which is Go Public in BEJ, do have shown optimal level, to know level of liquidity, profitability, and solvability at company of food and beverage which is Go Public in BEJ. Analyzer used to know cash optimalisation is using Milliard and Orr method. To know level of liquidity is by using component of Current Ratio (CR). To know solvability level is by using component of Debt Ratio (DR). To know profitability level (rent ability) is by using component of Net Profit Margin (NPM). By using financial statement data during period 2002-2006, hence result of this calculation usage of cash at company of food and beverage which is Go Public in BEJ during period 2002-2006 is still not optimal yet. As the result of analyzing company of food and beverage which is Go Public in BEJ during period 2002-2006 if pursuant to the level of liquidity by using the component of Current Ratio (CR) are PT. Davomas Abadi Tbk is equal to 28399.06 %, PT. Sari Husada Tbk is equal to 627.59 %, PT. Mayora Indah Tbk is equal to 567.23 %, PT. Indofood Sukses Makmur Tbk is equal to 156,11 %, PT. Tunas Baru Lampung Tbk is equal to 122,74 %, and PT. Fast Food Indonesia Tbk is equal to 121,86 %. If pursuant to the solvability level by using the component of Debt Ratio (DR) are PT. Indofood Sukses Makmur Tbk is equal to 58,78 %, PT. Davomas Abadi Tbk is equal to 49,26 %, PT. Fast Food Indonesia Tbk is equal to 40,93 %, PT. Mayora Indah Tbk is equal to 36,91 %, and PT. Sari Husada Tbk is equal to 14,72 %. While if pursuant to profitability level (rentability) by using the component of Net Profit Margin (NPM) are PT. Sari Husada Tbk is equal to 17,88 %, PT. Davomas Abadi Tbk is equal to 8,78 %, PT. Mayora Indah Tbk is equal to 6,65 %, PT. Fast Food Indonesia Tbk is equal to 4,65 %, PT. Tunas baru Lampung Tbk is equal to 3,33 % and PT. Indofood Sukses Makmur Tbk is equal to 2,82 %. According to the conclusion, it can be concluded that between cash optimalisation deviasiation and a level of liquidity and solvability in partial have a negative effect. So that can implicate that it is better to manage cash eminently where a company does not budget the amount of cash is too less or too much, because the impact is not good for the company.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Economics and Development Studies
Depositing User: Zainul Afandi
Date Deposited: 08 May 2012 04:12
Last Modified: 08 May 2012 04:12
URI: http://eprints.umm.ac.id/id/eprint/4663

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