ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada PT POS Indonesia (Persero) Tahun 2014- 2018)
DOI:
https://doi.org/10.33061/jasti.v16i4.6232Keywords:
Analysis of cash flow statements, cash flow ratios, financialpperformance.Abstract
ThisSstudyaaims tozanalyze the cash flow statement inaassessing
theccompany's financialpperformance. The benchmarks useddin assessing
financial performance are operatingccash flowwratio, cash-toointerest coverage
ratio, capitaleexpenditureeratio, total debt ratio, cash-to-current debt coverage
ratio, cash flow adequacy ratio, fund flow coverage ratio, and net cash flow ratio.
free. This study uses a descriptive qualitative method, with the sample used is the
PT POS Indonesia (Persero) cash flow statement from 2014 to 2018. The
resultssof theaanalysis of thissstudysshowwthat the financial performance of the
PT POS Indonesia (Persero) company is not good. Because of the eight ratio
calculations, only three ratios meet the standard ratio of one. The results of the
Trend in financial performance show that the four ratios consisting of operating
cash flow ratios, total debt ratios, cash coverage ratios to current debts, and fund
flow coverage ratios have an increasing Trend while the cash to interest
coverage ratio, capital expenditure ratios, adequacy ratios cash flow, and the
ratio of net free cash flow has a downward Trend.
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