Analisis Laporan Arus Kas Sebagai Alat Ukur Efektivitas Kinerja keuangan Pada PT. Perkebunan Nusantara III (Persero) Medan
A necessity for companies incude cashflow statement in annual financial satement, it make using information of cashflow statement as an instrument in analyze performance at companies more essential. One of intruments in analyze financial performance by using cashflow statement is cashfloe ratio. Analysis of cashflow statement, componen of balancesheet, and income statement that are needed as instruments in analyze ratio. Goal of this reserch are understand and evaluate level of liquidity and flexibility financial that is measured by using information in cashflow ratio dan also express roles of information into casflow in measuring financial performance at PTPN III MedanObject of this research is PT. Perkebunan Nusantara III Medan at Jalan Sei Batanng Hari No. 2 medan. Kind of data that are needed consist of primer data and seconder data. Primer data is collected from result of interviewing with companies labour, whereas seconder data is official documents like historical of company established, organizational structure, and financial statement. Collecting data procedures are documentation technic and interviewing. In analyze data, the wriiter use descriptive method.The result of the writter conclude that level of liqudity financial at PTPN III medan counted by using analysis of liquidity casflow ratio in 2009 most decrease than in 2008, except for value of sufficient fundflow that increase sum 2,98 times. Whereas at level of flexibility financial measured by using analysis of flexibility cahflow ratio more increase in 2009 than in 2008. The increasing from level of flexibility financial able is seem at net free cash flow ratio that increase sum 46,28% and value of sufficient cashflow ratio increase sum 47%.
Year of publication: |
2010-10-15
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Authors: | Handoko, Difi |
Other Persons: | Yahya, Idhar (contributor) |
Subject: | Analisis | Laporan Arus Kas | Rasio Likuiditas Arus Kas | Rasio Fleksibilitas Arus Kas |
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