ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT SIANTAR TOP, TBK

  • nurulia dini irsalina Universitas Widya Gama Mahakam Samarinda

Abstract

The purpose of this study is to find out and analyze the financial performance of PT Siantar Top, Tbk seen from the Cash Flow Ratio during 2014-2017. This research method is causal by using a cash flow ratio analysis. From the analysis, it is known that the ratio of operating cash flow to current liabilities has a ratio above the industry average ratio, the ratio of operating cash flow to interest has a ratio above the industry average ratio, the ratio of operating cash flow to capital expenditure has an above average ratio. average industry ratios, the ratio of operating cash flow to total debt has a ratio above the industry average ratio, and the ratio of operating cash flow to net income has a ratio above the industry average ratio.

Author Biography

nurulia dini irsalina, Universitas Widya Gama Mahakam Samarinda
Nurulia Dini Irsalina. Tempat tanggal lahir Tarakan, 21 September 1997. Kuliah di Universitas Widya Gama Mahakam Samarinda Fakultas Ekonomi Jurusan Akuntansi.
Published
2019-10-28
How to Cite
irsalina, nurulia dini. (2019). ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT SIANTAR TOP, TBK. OBOR: Oikonomia Borneo, 1(2), 28-33. Retrieved from http://journal.uwgm.ac.id/index.php/oikonomia/article/view/565
Section
Articles