Analisis Laporan Arus Kas untuk Menilai Kinerja Keuangan pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia

Anwar, Anwar Analisis Laporan Arus Kas untuk Menilai Kinerja Keuangan pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. JIIP (Jurnal Ilmiah Ilmu Pendidikan), 5 (11). pp. 4769-4774. ISSN 2614-8854

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ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA.pdf - Other

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Abstract

This study aims to determine the financial performance of food and beverage subsector companies listed on the Indonesian stock exchange if assessed based on cash flow statements using cash flow ratios. The population in this study is the financial statements of each company included in the food and beverage sub-sector during the 2016-2021 period. Where the sampling used here is a purposive sampling technique. So the balance sheet, income statement, and cash flow statement in 2016-2021 in each company are determined as samples in this study. Data collection is done by means of documentation. The technique used is cash flow ratio analysis consisting of: Operating Cash Flow Ratio (AKO), Fund Flow Coverage Ratio (CAD), Cash Coverage Ratio to Interest (CKB), Cash Coverage Ratio to Current Debt (CKHL), Cash Flow Ratio Free Net (AKBB), Capital Expenditure Ratio (PM) and Total Debt Ratio (TH). The results of this study indicate that the cash flow ratio used in food and beverage companies during the 2016-2021 period is generally in an illiquid condition. This is because its operational activities are unable to cover its current liabilities. So it can be concluded that there is a significant decrease in cash flow in operating cash flows every year and the company's ability to overcome difficulties in its current liabilities has not been resolved. This proves that the food and beverage sub-sector companies are in an unfavorable or illiquid position during the 2016-2021 period.

Item Type: Article
Subjects: FAKULTAS EKONOMI
FAKULTAS EKONOMI > Manajemen
KARYA ILMIAH DOSEN
Universitas Negeri Makassar > KARYA ILMIAH DOSEN
Divisions: FAKULTAS EKONOMI
Depositing User: Dr. M. Ikhwan Maulana Haeruddin
Date Deposited: 01 Jun 2023 16:07
Last Modified: 01 Jun 2023 16:07
URI: http://eprints.unm.ac.id/id/eprint/29329

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