Penerapan laporan arus kas sebagai alat ukur efektivitas kinerja keuangan pada PT. Karya Delima Prima Persada

Selviana, . (2018) Penerapan laporan arus kas sebagai alat ukur efektivitas kinerja keuangan pada PT. Karya Delima Prima Persada. Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

This research aims to prepare a cash flow statement and to analyze financial performance using the ratio of cash flow reports at PT. Karya Delitama Prima Persada. This research using the cash flow statement which arranged by direct method. This research uses quantitative data types which are in the form of corporate financial reports for 2014 and 2015 periods. Data collection procedures are literature research and field research by conducting documentation and interview. The results of the calculation of the cash flow report shows that the effectiveness of financial performance at PT. Karya Delitama Prima Persada less effective. The company can be said to be effective if the company is able to manage its financial ratios so the company is able to maintain its liquidity and can makethe profit being optimal. Based on the calculation, financial performance is less good when viewed from the ratio of operating cash flow, cash flow coverage ratio to current debt and ratio of total debt. Then, financial performance is good when its viewed from the calculation of rasio of cash flow coverage and the ratio of capital expenditure. However, there are no interest payments in cash flow coverage ratios to interest, so there is no ability to cover interest expense. Meanwhile, there is a ratio which can measure future obligations by using the net free cash flow ratio and cash flow sufficiency ratio.

Item Type: Thesis (Other)
Uncontrolled Keywords: Financial Statement, Cash Flow Statement, Financial Performance.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 03 Apr 2018 07:20
Last Modified: 03 Apr 2018 07:20
URI: http://erepository.uwks.ac.id/id/eprint/708

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