Analisis Informasi Arus Kas Dalam Menilai Kinerja Keuangan Pada PT. Perkebunan Nusantara (PTPN III) Medan
A necessity for companies include cashflow statement in annual financialstatement, it make using information of cashflow statement as an instrument inanalyze performance at companies more essential. One of instruments in analyzefinancial performance by using cashflow statement is cashflow ratio. Analysis ofcashflow statement, componen of balancesheet, and income statement that areneeded as instruments in analyze ratio. Goals of this research are understand andevaluate level of liquidity and flexibility financial that is measured by usinginformation in cashflow ratio and also express roles of infomation into cashflowin measuring financial performance at PTPN III Medan.Object of this research is PT. Perkebunan Nusantara III Medan at Jalan SeiBatang Hari No. 2 Medan. Kinds of data that are needed consist of primer dataand seconder data. Primer data is collected from result of interviewing withcompanies labour, whereas seconder data is officials documents like historical ofcompany established, organizational structure, and financial statement. Collectingdata procedures are documentation technic and interviewing. In analyze data, thewritter use descriptive method.The result of this research, the writter conclude that level of liqudityfinancial at PTPN III Medan counted by using analysis of liquidity cashflow ratioin 2005 most decrease than in 2004, except for value of sufficient fundflow thatincrease sum 2,98 times. Whereas at level of flexibility financial measured byusing analysis of flexibility cashflow ratio more increase in 2005 than in 2004.The increasing from level of flexibility financial able is seem at net free cash flowratio that increase sum 46,28% and value of sufficient cashflow ratio also increasesum 47%.
Year of publication: |
2011-08-16
|
---|---|
Authors: | Dewanto, Rofinol |
Other Persons: | Siregar, Narumondang B (contributor) |
Subject: | Analisis | Laporan Arus Kas | Rasio Likuiditas Arus Kas | Rasio Fleksibilitas Arus Kas |
Saved in:
freely available
Saved in favorites
Similar items by subject
-
Handoko, Difi, (2010)
-
Harahap, Gesita, (2011)
-
Manalu, Pestaria R., (2010)
- More ...