ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI:10.32400/gc.13.04.21872.2018

Trisilia Kaloh, Ventje Ilat, Sonny Pangerapan

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引用次数: 4

Abstract

A necessity for companies to include cash flow statements in financial statements. One analysis of financial performance using the cash flow statement is the ratio of cash flow statements. The purpose of this study was to find out the financial performance of six food and beverage companies during 2014-2017. This study uses the ratio analysis method. The ratio used in this study is the ratio of operating cash flows, the ratio of operating cash flow to interest, the ratio of capital expenditure, the ratio of total debt, and the ratio of cash flows to net income. From the results of calculations using the ratio analysis of cash flow reports obtained that from the six food and beverage companies namely PT. Tiga Pilar Sejahtera Food Tbk, PT. Delta Djakarta Tbk, PT. Mayora Indah Tbk, PT. Nippon Indosari Corpindo Tbk, PT. UltraJaya Milk Industry & Trading Company Tbk, PT. Indofood Sukses Makmur Tbk has a very good improvement, although not too high.Keywords: Cash flow statement, Operating cash flow, Cash flow ratio, Financial performance, Bursa Efek Indonesia

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分析现金流量表，评估在印尼证券交易所注册的食品和饮料公司的财务表现

公司在财务报表中纳入现金流量表的必要性。使用现金流量表分析财务业绩的一种方法是现金流量表的比率。本研究的目的是找出六家食品和饮料公司在2014-2017年的财务绩效。本研究采用比率分析法。本研究中使用的比率是经营性现金流量的比率，经营性现金流量与利息的比率，资本支出的比率，总负债的比率，以及现金流量与净收入的比率。从现金流报告的比率分析计算结果得出，从六家食品饮料公司即PT. Tiga Pilar Sejahtera food Tbk, PT. Delta Djakarta Tbk, PT. Mayora Indah Tbk, PT. Nippon Indosari corp Tbk, PT. UltraJaya Milk Industry & Trading Company Tbk, PT. Indofood Sukses Makmur Tbk有很好的改善，虽然不是太高。关键词:现金流量表，经营性现金流量，现金流量比率，财务绩效，印尼证券交易所

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