ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN PENDEKATAN ARUS KAS(Studi Kasus Pada Perusahaan Semen Yang Terdaftar Di Bursa Efek Indonesia)

ARIARESTI, YOSI ANDIKA (2009) ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN PENDEKATAN ARUS KAS(Studi Kasus Pada Perusahaan Semen Yang Terdaftar Di Bursa Efek Indonesia). Other thesis, University of Muhammadiyah Malang.

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Abstract

One financial report analysis used to find out financial performance of a company is by doing cash-flow ratio analysis. The research aimed to find out financial performance of cement industry listed in Indonesia Stock Exchange from cash-flow report, also to find out cement industry which owed the best financial performance from cash-flow report. For the company, the research could be used as consideration in decision making related with the company financial performance. Time series analysis found that PT. Semen Gresik, Tbk owed the highest financial performance in activity ratio, especially in fixed cash-flow in the company. PT. Indocement Tunggal Prakarsa, Tbk performance found in 2006 the operation activity ratio showed increasing each year. Investment activity ratio at PT. Indocement Tunggal Prakarsa, Tbk showed that cash-flow per stock piece showed the higher ratio than various source’s cash. While for funding activity ratio, there found that debt closure showed the highest ratio. Financial performance analysis at PT. Holcim, Tbk shoed that fixed cash ratio showed the highest ratio compared with the other ratio along 2005 to 2007. while for investment activity ratio performance, there could be found that cash-flow ratio from various sources showed progress and for funding/cost activity ratio, the highest ratio was debt closure. While from cross section analysis, there could be found that PT. Semen Gresik, tbk from 2005 to 2007 owed good financial performance compared with the other cement company. From the analysis of financial performance, investment and funding, there found that PT. Indocement Tunggal Prakarsa, Tbk owed good performance compared with the other company from 2005 to 2007. The writer suggest that the company should try to increase the input cash-flow to the company, whether from operation, investment, and funding so that it could increase the company ability to fulfill the company’s operational needs. In the other side, there hoped that the company could do processing in the company’s cash-flow in optimum way to support the whole company’s activity.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anwar Jasin
Date Deposited: 20 Mar 2012 12:08
Last Modified: 20 Mar 2012 12:08
URI: http://eprints.umm.ac.id/id/eprint/633

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