Analisis Kinerja Keuangan Berdasarkan Rasio Arus Kas pada PT Primarindo Asia Infrastructure, Tbk. Tahun 2015 – 2019 Yang Terdaftar di Bursa Efek Indonesia
DOI:
https://doi.org/10.55208/5sgwnd62Keywords:
Financial Performance, Cash Flow RatioAbstract
This study aims to determine how the financial performance based on the cash flow ratio at PT Primarindo Asia Infrastructure, Tbk. 2015 – 2019 Listed on the Indonesia Stock Exchange. The research method used is a quantitative method where after all the required data has been collected, the next step is to analyze the collected data to be understood and processed in the form of explanations. After analyzing and discussing the problem, the authors conclude that the cash flow ratio shows poor financial performance, because the average ratio decreases and is below 1. There are only 2 ratios that are considered good, namely the operating cash flow ratio to interest and cash flow ratio operations to capital expenditures.
References
Ali, U., Ormal, L., & Ahmad, F. (2018). Impact of free cash flow on profitability of the firms in automobile sector of Germany. Journal of Economics and Management Sciences, 1(1), 57-67.
Arapi, R., & Lumentah, N. R. (2018). Analisis laporan keuangan arus kas pada PT BNI PERSERO TBK. JURNAL ULET (Utility, Earning and Tax), 2(1).
Easton, P. D., McAnally, M. L., Sommers, G. A., & Zhang, X. J. (2018). Financial statement analysis & valuation. Boston, MA: Cambridge Business Publishers.
Hery. (2018). Analisis Laporan Keuangan Integrated and Comprehensive Edition. Jakarta: Grasindo.
Kaloh, T. (2018). Analisis Laporan Arus Kas Untuk Menilai Kinerja Keuangan Perusahaan Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Akuntansi Going Concern, 741-751.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2019). Intermediate Accounting, Volume 2. John Wiley & Sons.
Memon, Z. A., Chen, Y., Tauni, M. Z., & Ali, H. (2018). The impact of cash flow volatility on firm leverage and debt maturity structure: evidence from China. China finance review international, 8(1), 69-91. https://doi.org/10.1108/CFRI-06-2017-0106
Ni, Y., Huang, P., Chiang, P., & Liao, Y. (2019). Cash flow statements and firm value: Evidence from Taiwan. The Quarterly Review of Economics and Finance, 71, 280-290.
Soboleva, Y. P., Matveev, V. V., Ilminskaya, S. A., Efimenko, I. S., Rezvyakova, I. V., & Mazur, L. V. (2018). Monitoring of businesses operations with cash flow analysis. International Journal of Civil Engineering and Technology, 9(11), 2034.
Yeo, H. J. (2018). Role of free cash flows in making investment and dividend decisions: The case of the shipping industry. The Asian Journal of Shipping and Logistics, 34(2), 113-118.
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Dedi Karmana, Sakti Muda Nasution, Mira Ismirani Fudsy (Author)

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.







