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Analisis rasio laporan arus kas sebagai alat untuk menilai kinerja keuangan pada PT. Astra Agro Lestari Tbk. Periode tahun 2008 - 2012
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ABSTRACT
This thesis takes the title of the cash flow statement analysis as a tool to assess the company's financial performance in the PT Astra Agro Lestari Tbk., which aims to apply the theory obtained for comparison with the application in practice. It also aims to learn more about the material on the cash flows which used to assess the financial performance of companies in managing the company's cash.
This research aims to determine the financial performance PT Astra Agro Lestari Tbk. by using the cash flow statement. This research is intended as a basis for the evaluation of financial performance that have an influence on the company's ability to meet its obligations.
In this research using secondary data from financial statements of the company for 5 years, that is the period of 2008 to 2012.
The object of this research is PT Astra Agro Lestari Tbk. This research requires an annual financial data of the company concerned of the balance sheet and income statement, which is then processed into a cash flow statement, so that the data from the cash flow statement, it can be seen how the financial performance of the company concerned during the specified period. An assessment of financial performance by using analytical methods such as analysis of the ratio of cash flow statement with the aim of assessing the ability of the company, whether the company's investigational liquid or illiquid. By looking at the ratio of cash flow statement, it can be seen whether the management company has been managing cash effectively and efficiently.
The conclusion from the results of research at PT Astra Agro Lestari Tbk. Is seen from the company's cash flow statement that PT Astra Agro Lestari Tbk. can be regarded as a liquid company. The company is said to be a company that liquid can be seen from the calculation of the ratio of the cash flow statement, which is how the company has the ability to fulfill short-term obligations. In the ratio of cash flow statement, explaining how the company's ability to manage the company 's operating cash flow properly, which can be seen in the analysis of the ratio of the cash flow statement. Beside that, the company has a company's financial performance is quite good. Therefore, the greater the level of the ratio of the cash flow statement, the better the company managing the company 's operating cash flow, so it will be directly proportional to the company's financial performance.
Keywords : Cash Flow Statement, Statement of Cash Flow Ratio, Corporate Financial Performance.
Bambang Eko Andriyanto (11109003) - Personal Name
2014
Sk. Eko And 150 2014
Sk. Eko And 150 2014
Text
Indonesia
Universitas Widya Kartika
2014
Surabaya
xii, 120 hal. ; 29 cm.
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