Main Article Content
Abstract
This study aims to determine and analyze the performance of the company's financial-Cigarette Company listed in Indonesia Stock Exchange by measuring the ratio of cash flow to compare the performance of similar companies. The analysis used in this research is descriptive analysis. The population in this study were all cigarette company listed on the Stock Exchange Indonesia. Data used in this research is secondary data. The method used to analyze data is descriptive analysis method by calculating the ratio of cash flow of each company and see how the performance of each cigarette company listed in Indonesia Stock Exchange and compare advantages and weaknesses of the company. The Result is Hanjaya Mandala Sampoerna company (HMSP) have a ratio value Operating Cash Flow Ratio (AKO) is best compared with tobacco companies other similar, the company signaled its ability to generate net profit from operating cash flow has, and Bentoel group (RMBA) company is worst performers, HMSP have a ratio value Coverage Cash to interest ratio (CKB) is best compared with tobacco companies other similar, the company signaled its ability to pay interest on operating cash flow has, and companies RMBA company is worst performers, HMSP company have a ratio value Coverage Cash Against Debt( CKHL) the best in comparison with tobacco companies other similar, the company signaled its ability to pay current liabilities from operating cash flow has, and companies RMBA company is worst performers, HMSP company have a ratio value amount of Debt (TH) is best compared with tobacco companies other similar, the company signaled its ability to pay the total debt of the operating cash flow has, and RMBA company is worst performers.
Keywords : Cash Flow Statement, Cash Flow Ratio and Financial Report
Article Details
References
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References
Ayu Wulandari (2013). “Analisis rasio keuangan dalam mengukur kinerja keuangan pada PT.Perkebunan Nusantara II (Persero) Tanjung Morawa”, skripsi, Universitas Muhammadiyah Sumatera Utara.
Dermawan Sjahrial dan Djahotman Purba Edisi Kedua (2013), Analisa Laporan Keuangan, Jakarta: Mitra Wacana Media
Darsono, & Ashari. (2012). Analisa Laporan Keuangan. Yogyakarta: Andi.
Fahmi, I. (2011). Analisis kinerja Keuangan. Jakarta: Alfabeta.
Hafsah. (2018). Analisis Penerapan Rasio Keuangan Sebagai Alat Ukur Kinerja Keuangan Pada Suatu Company. Ekonomikawan FEB UMSU.
Hani, S. (2015). Teknik Analisa Laporan Keuangan (U. Press, ed.). Medan.
Jumingan. (2014). Analisis Laporan Keuangan. Jakarta: Bumi Aksara.
Kasmir. (2013). Analisa Laporan Keuangan (6th ed.). Jakarta: Raja Grafindo Persada.
Munawir. (2007). Analisis Laporan Keuangan,. Yogyakarta: Liberty.
Oktavian, S. (2015). Analisis perputaran persediaan dalam meningkatkan profitabilitas pada PT. Perkebunan Nusantara III (Persero) Medan. Repository UMSU.
Yemer, M. (2013). Analisa Laporan Keuangan, Proyeksi dan valuasi saham,. Jakarta: Salemba Empat.
Yehezkiel Tesar Janaloka (2010), “Analisis Rasio Keuangan Untuk Menilai Kinerja Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia”, jurnal volume 1, Fakultas Ekonomi: Universitas Brawijaya.