ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT MENILAI KINERJA KEUANGAN PADA PT INDOSAT, TBK

ISMI AULIA, ISMI AULIA (2019) ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT MENILAI KINERJA KEUANGAN PADA PT INDOSAT, TBK. Bachelor thesis, UNIVERSITAS ISLAM MAJAPAHIT MOJOKERTO.

Text ISMI AULIA_KEUANGAN_51402030070_SKRIPSI.pdf Restricted to Repository staff only Download (5MB)

Abstract

ABSTRACT Aulia, Ismi. 2018. Analysis of Cash Flow Statements as a Tool to Assess Financial Performance of PT. Indosat, Tbk. Essay/ final project, Financial Management Study Program, Faculty of Economics, Majapahit Islamic University (UNIM). Advisor I : Rini Armin, SP., SE, MM Advisor II : Hartono, SE., MM The flow report is one of the most important parts of the financial statements for each end of the financial statement presentation period which describes the cash inflows and outflows that are classified into three activities, namely, operating, investing and financing activities. Current reports are used to find out how much cash is used in financing company operations. PT. Indosat, Tbk reports the cash flow statement every year to facilitate users of cash flow reports as a tool for analyzing the company's financial performance in decision making. This study aims to determine the development of net cash flow and financial performance of PT. Indosat, Tbk in 2015-2017 based on the cash flow statement. This study uses horizontal analysis techniques and cash flow ratios consisting of the ratio of operating cash flow (AKO), total debt ratio (TH), capital expenditure ratio (PM), fund flow coverage ratio (CAD), and the ratio of cash coverage to current debt (CKHL). The results of the study show that the development of operating cash flow of PT. Indosat, Tbk in 2015-2017 experienced fluctuations. Financial performance of PT. Indosat, based on the 2015-2017 cash flow statement, was not good enough to pay its current liabilities, from the five ratios calculated by two ratios that meet more than one standard, namely CAD and PM, which means that the company's cash flow has more potential to pay short-term liabilities. Keywords: Analysis of Cash Flow Statements; Financial performance, Ratio Analysis

Actions (login required)

View Item