Analisis Sumber Dan Penggunaan Dana Dalam Rangka Mengendalikan Likuiditas Perusahaan(Studi Survei Pada Perusahaan Industri Semen Yang Terdaftar Di LQ45)

YULIANI, WIWIT (2010) Analisis Sumber Dan Penggunaan Dana Dalam Rangka Mengendalikan Likuiditas Perusahaan(Studi Survei Pada Perusahaan Industri Semen Yang Terdaftar Di LQ45). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study aims to describe the results of the analysis of sources and uses of funds in companies listed on the Cement Industry LQ45. Describing the level of liquidity in the company. Then test the results of the analysis of sources and uses of funds related to controlling the liquidity of the company listed in the Cement Industry LQ45. The research population is all companies registered in the cement industry LQ45. The technique used is the census sample. Analysis techniques used are preparing working papers reporting sources and uses of funds, analyzing the reports of sources and uses of working capital, calculating the liquidity ratio (current ratio and quick ratio), then identify whether the sources and uses of funds can control the company's liquidity, it can be described by way of , if: Source = /> Use, then liluiditas stable; Source The results mentioned that PT. Semen Gresik Tbk relatively stable from 2008 to 2009 period. Condition that the source is greater than the increase which followed the use of balance with the use of capital, these companies could control the level of liquidity. PT. Holcim Indonesia Tbk in an unstable condition. Where the source is smaller than the use of funds, so the company is unable to control the level of liquidity. PT. Indocement. 2008 and 2009 period increased funding. This is due to the source of funds that the company was greater than the use of funds. And the company is able to control the level of liquidity is stable. Based on the above conclusions, the suggestions can be given: For the Company, the company should be able to control the level of liquidity so that investors interested to invest, then more efficient in the use of funds not to happen again in the year the funds will decrease in dating and the use of funds must be repressed, but revenue sources should be optimized in order to avoid decreasing funds. For investors or potential investors if the company will invest in Indonesia Stock Exchange should consider the company's ability to treat sources and uses of funds and liquidity levels of the working paper presented at the sources and uses of funds report.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 15 Mar 2012 10:14
Last Modified: 15 Mar 2012 10:14
URI: http://eprints.umm.ac.id/id/eprint/482

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