ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT INDONESIA PONDASI RAYA Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA

Frans Paulus D. Sidabutar; Yansen Siahaan; Ady Inrawan; Lenny D. Sembiring

Frans Paulus D. Sidabutar Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Yansen Siahaan Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Ady Inrawan Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Lenny D. Sembiring Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Keywords: Statement of Cash Flow and Financial Performance

Abstract

The aims of the study are: 1. To find out the description of cash flow statements to assess financial performance. 2. Factors causing a decline in financial performance at PT Indonesia Pondasi Raya Tbk which is listed on the Indonesia Stock Exchange. The research design used in this research is library research. The types of data used in this study are qualitative data and quantitative data. Source of data used in this research is secondary data. The data collection technique used in this study is the documentation technique. Data analysis techniques used in this study are descriptive qualitative analysis and inductive analysis. The results of the study can be concluded that of the eight cash flow ratios it shows that the cash flow ratio tends to decrease, but the average value of the 8 cash flow ratios is still relatively low and is below standard 1, there are only 2 ratios that are above 1, namely: Fund Flow Coverage Ratio (CAD), Cash to Interest Coverage Ratio (CKB).

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