ANALISIS LAPORAN ARUS KAS TERHADAP LIKUIDITAS PADA PT. KIMIA FARMA TBK TAHUN 2018 SAMPAI DENGAN TAHUN 2020

  • Fanny Jitmau Politeknik Saint Paul Sorong
  • Christine Sada M Marpaung Politeknik Saint Paul Sorong
DOI: https://doi.org/10.32531/jakp.v5i1.497
Keywords: Laporan Keuangan, Arus Kas, Likuiditas

Abstract

The purpose of this study is to identify the cash flow statement in order to assess the company's liquidity. This form of research is descriptive, uses secondary data, and uses both qualitative and quantitative analysis as a data gathering technique at PT.Kimia Farma (Persero) Tbk. The data analysis method employed is to calculate the operating cash flow ratio (AKO), interest cash flow coverage ratio (CKB), capital expenditure ratio (PM), and total debt ratio from the company's cash flow statement (TH). The calculation's results show that the company's liquidity PT. Kimia Farma (Persero) Tbk. from 2018 to 2020 will be determined by the findings of the analysis of the cash flow statement.

References

[1]Hery. 2015. Analisis Laporan Keuangan. Yogyakarta: CAPS (Center for Academic Publishing Service).
[2]Sujarweni, V. Wiratna. (2017). Analisis Laporan Keuangan : Teori, Aplikasi, & Hasil Penelitian. Yogyakarta: Pustaka Baru Press.
[3]Nurul, Hanifah. 2020. “Laporan Arus Kas: Jenis, Manfaat, dan Cara Menyusunnya”, https://lifepal.co.id/media/laporan-arus-kas/, diakses pada 01 April 2022.
Published
2021-07-28
How to Cite
Jitmau, F., & Marpaung, C. (2021). ANALISIS LAPORAN ARUS KAS TERHADAP LIKUIDITAS PADA PT. KIMIA FARMA TBK TAHUN 2018 SAMPAI DENGAN TAHUN 2020. Jurnal Pitis AKP, 5(1), 13-18. https://doi.org/10.32531/jakp.v5i1.497
Issue
Vol 5 No 1 (2021): Jurnal Pitis AKP (JPA) - Juli 2021
Section
Articles

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