ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT ASTRA OTOPARTS TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The purpose of this study is to find out 1. Overview of the cash flow statement to assess financial performance. 2. Factors that led to increased financial performance at PT Astra Otoparts Tbk listed on the Indonesia Stock Exchange. This study was conducted using literature research. The results of this study can be concluded as follows: cash flow ratios tend to increase, the average value of 8 cash flow ratios is still relatively low and is below the Standard 1, there are only 4 ratios that are above 1, namely: Fund Flow Coverage Ratio (CAD), cash to Interest Coverage Ratio (CKB), capital expenditure ratio (PM), Free Net Cash Flow Ratio (AKBB). The cash flow ratio indicates a fairly good financial condition of the company. The company uses excess operating cash flows to purchase fixed assets (make investments) and pay long-term debts to creditors or make prive payments or cash dividends to owners or investors.