ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR KINERJA KEUANGAN (Studi Kasus Pada PT. Hanjaya Mandala Sampoerna, Tbk, Periode 2014-2016 )

Abstract

This study aims to analyze and assess the financial performance of PT. Hanjaya Mandala Sampoerna Tbk 2014-2016 Period. The research method used is a quantitative approach. The data type of this research is quantitative data. The data source of this research is primary data. Data collection techniques used are putaka and documentation. Data analysis techniques are used as a tool for analyzing the cash flow statements needed to assess the company's financial performance using 4 Cash Flow Ratios.

The results of research from the data obtained that the financial performance of PT. Hanjaya Mandala Sampoerna Tbk based on the results of the Operating Cash Flow Ratio to Current Liabilities (AKOKL) in 2014 under number 1 means bad, in 2015 under number 1 means bad and in 2016 above number 1 means good. Operating Cash Flow on Capital Expenditures (AKOPM) in 2014 under number 1 means bad, in 2015 under number 1 means bad and in 2016 under number 1 means bad. Operating Cash Flow against Total Debt (AKOTH) in 2014 under number 1 means bad, in 2015 under number 1 means bad and in 2016 above number 1 means good. Operating Cash Flow on Net Profit (AKOLB) in 2014 above 1 means good, in 2015 under 1 means bad and in 2016 above 1 means good.