ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA MANAJEMEN KEUANGAN PADA PT PERKEBUNAN NUSANTARA V KOTA PEKANBARU

dina piardila, Ruzikna Ruzikna

Abstract


This study aims to determine and analyze the financial performance of PT Perkebunan Nusantara V Pekanbaru City from 2016 to 2020. The type of data used in this study is quantitative data. The data sources used are primary data obtained through interviews and secondary data, namely data from the financial statements of PT Perkebunan Nusantara V Pekanbaru City for the 2016-2020 period. The data analysis technique uses cash flow ratios, namely operating cash flow ratio (AKO), cash coverage ratio to current debt (CKHL), capital expenditure ratio (PM), total debt ratio (TH), net free cash flow ratio (AKBB), ratio Cash Coverage to Interest (CKB), Fund Flow Coverage ratio (CAD), and Cash Flow Coverage ratio (KAK). Based on the result of the analysis carried out, the financial performance of PT Perkebunan Nusantara V when analyzed by the capital expenditure ratio (PM) and the cash to interest coverage ratio (CKB) obtained good results,while other ratios obtained less effective results

Keywords


Cash Flow Statement, Financial Performance

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DOI: http://dx.doi.org/10.31258/jab.19.1.%25p

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